T-0.1 - Act respecting the Québec sales tax

Section 350.50 Disposition versions

2023-09-26

350.50. For the purposes of this division,

“establishment providing restaurant services” means, as the case may be,

(1)  a place laid out to ordinarily provide, for consideration, meals for consumption on the premises;

(2)  a place where meals for consumption elsewhere than on the premises are provided for consideration; or

(3)  a place where a caterer carries on a business;

“meal” means a food or beverage intended for human consumption but does not include

(1)  a food or beverage supplied through a vending machine; or

(2)  a food or beverage that a recipient receives solely for the purpose of again making a supply of it.

However, the definition of “establishment providing restaurant services” in the first paragraph does not include, as applicable,

(1)  a place that is reserved exclusively for the personnel of a business and where meals are provided for such personnel;

(2)  a place that is a mobile vehicle in which meals are provided;

(3)  a place where the supplies of meals that are made are exempt supplies of meals exclusively;

(4)  a place where meals are provided, for consideration, to be consumed exclusively in the stands, seats or area reserved for the spectators or participants at a cinema, theatre, amphitheatre, racetrack, arena, stadium, sports centre or any other similar place, except in the case of a cinema, theatre or other similar place, if the supplies made in that place consist mainly in the supply of meals, or of property or services for which part of the consideration relates to the supply of a meal or authorizes the recipient to receive the supply of a meal or a discount on the value of the consideration for the supply of a meal;

(5)  a place where meals for consumption elsewhere than on the premises are provided for consideration and that is a butcher’s shop, bakery, pastry shop, fish shop, grocery store or any other similar business; or

(6)  a place that is laid out to ordinarily provide, for consideration, meals for consumption on the premises, that is integrated into the business premises of another business of the operator (other than an establishment providing restaurant services) and that is designed in such a way that fewer than 20 persons can consume meals on the premises simultaneously.

2010, c. 5, s. 227; 2015, c. 8, s. 145; 2017, c. 29, s. 252; 2023, c. 19, s. 134.

2017-12-07

350.50. For the purposes of this division,

“establishment providing restaurant services” means, as the case may be,

(1)  a place laid out to ordinarily provide, for consideration, meals for consumption on the premises;

(2)  a place where meals for consumption elsewhere than on the premises are provided for consideration; or

(3)  a place where a caterer carries on a business;

“meal” means a food or beverage intended for human consumption but does not include

(1)  a food or beverage supplied through a vending machine; or

(2)  a food or beverage that a recipient receives solely for the purpose of again making a supply of it.

However, the definition of “establishment providing restaurant services” in the first paragraph does not include, as applicable,

(1)  a place that is reserved exclusively for the personnel of a business and where meals are provided for such personnel;

(2)  a place that is a mobile vehicle in which meals are provided;

(3)  a place where the supplies of meals that are made are exempt supplies of meals exclusively;

(4)  a place where meals are provided, for consideration, to be consumed exclusively in the stands, seats or area reserved for the spectators or participants at a cinema, theatre, amphitheatre, racetrack, arena, stadium, sports centre or any other similar place, except in the case of a cinema, theatre or other similar place, if the supplies made in that place consist mainly in the supply of meals, or of property or services for which part of the consideration relates to the supply of a meal or authorizes the recipient to receive the supply of a meal or a discount on the value of the consideration for the supply of a meal;

(5)  a place where meals for consumption elsewhere than on the premises are provided for consideration and that is a butcher’s shop, bakery, fish shop, grocery store or any other similar business; or

(6)  a place that is laid out to ordinarily provide, for consideration, meals for consumption on the premises, that is integrated into the business premises of another business of the operator (other than an establishment providing restaurant services) and that is designed in such a way that fewer than 20 persons can consume meals on the premises simultaneously.

2010, c. 5, s. 227; 2015, c. 8, s. 145; 2017, c. 29, s. 252.

2016-02-01

350.50. For the purposes of this division,

“establishment providing restaurant services” means, as the case may be,

(1)  a place laid out to ordinarily provide, for consideration, meals for consumption on the premises;

(2)  a place where meals for consumption elsewhere than on the premises are provided for consideration; or

(3)  a place where a caterer carries on a business;

“meal” means a food or beverage intended for human consumption but does not include

(1)  a food or beverage supplied through a vending machine; or

(2)  a food or beverage that a recipient receives solely for the purpose of again making a supply of it.

However, the definition of “establishment providing restaurant services” in the first paragraph does not include, as applicable,

(1)  a place that is reserved exclusively for the personnel of a business and where meals are provided for such personnel;

(2)  a place that is a mobile vehicle in which meals are provided;

(3)  a place where the supplies of meals that are made are zero-rated supplies of meals exclusively;

(4)  a place where meals are provided, for consideration, to be consumed exclusively in the stands, seats or area reserved for the spectators or participants at a cinema, theatre, amphitheatre, racetrack, arena, stadium, sports centre or any other similar place, except in the case of a cinema, theatre or other similar place, if the supplies made in that place consist mainly in the supply of meals, or of property or services for which part of the consideration relates to the supply of a meal or authorizes the recipient to receive the supply of a meal or a discount on the value of the consideration for the supply of a meal;

(5)  a place where meals for consumption elsewhere than on the premises are provided for consideration and that is a butcher’s shop, bakery, fish shop, grocery store or any other similar business; or

(6)  a place that is laid out to ordinarily provide, for consideration, meals for consumption on the premises, that is integrated into the business premises of another business of the operator (other than an establishment providing restaurant services) and that is designed in such a way that fewer than 20 persons can consume meals on the premises simultaneously.

2010, c. 5, s. 227; 2015, c. 8, s. 145.

2010-09-01

350.50. For the purposes of this division,

“establishment providing restaurant services” means, as the case may be, a place

(1)  laid out to ordinarily provide, for consideration, meals for consumption on the premises;

(2)  where meals for consumption elsewhere than on the premises are provided for consideration; or

(3)  where a caterer carries on a business;

however, the expression does not include, as the case may be, a place

(4)  that is reserved exclusively for the personnel of a business and where meals are provided for such personnel;

(5)  that is a mobile vehicle in which meals are provided;

(6)  where are made supplies of meals that are zero-rated supplies exclusively;

(7)  where are provided alcoholic beverages exclusively;

(8)  where are provided, for consideration, meals to be consumed exclusively in the stands, seats or area reserved for the spectators or participants at a cinema, theatre, amphitheatre, racetrack, arena, stadium, sports centre or any other similar place;

(9)  where meals for consumption elsewhere than on the premises are provided for consideration and that is a butcher’s shop, bakery, fish shop, grocery store or any other similar business; or

(10)  that is laid out to ordinarily provide, for consideration, meals for consumption on the premises, that is integrated into the business premises of another business of the operator (other than an establishment providing restaurant services) and that is designed in such a way that less than 20 persons can consume meals on the premises simultaneously;

“meal” means a food or beverage intended for human consumption but does not include

(1)  a food or beverage supplied through a vending machine; or

(2)  a food or beverage that a recipient receives solely for the purpose of again making a supply of it.

2010, c. 5, s. 227.

Section 350.50 of this Act will be amended by section 145 of chapter 8 of the statutes of 2015 which will come into force on 1 February 2016 or any earlier date set in accordance with paragraph 7 of section 375 of chapter 8 of the statutes of 2015.