T-0.1 - Act respecting the Québec sales tax

Section 350.60.6 Disposition versions

2023-11-01

350.60.6. The operator of an establishment providing restaurant services who is not a registrant and who makes a taxable supply of a meal (other than a zero-rated supply) in the course of operating the establishment shall prepare an invoice containing the prescribed information, provide the invoice, subject to the prescribed cases and conditions, to the recipient without delay after preparing it and keep a copy of the invoice.

In addition, if the establishment providing restaurant services is a place where alcoholic beverages are provided under a bar permit issued under the Act respecting liquor permits (chapter P-9.1) and authorizing the sale of alcoholic beverages for consumption on the premises, the operator shall also, when making a taxable supply described in the second paragraph of section 350.60.4, prepare an invoice containing the prescribed information, provide the invoice, subject to the prescribed cases and conditions, to the recipient without delay after preparing it and keep a copy of the invoice.

Any person who is not a registrant and who, in an establishment providing restaurant services described in the second paragraph, at its entrance or near the establishment, ordinarily makes a taxable supply referred to in that paragraph under an agreement entered into with the operator of the establishment or with a person related to the operator shall prepare an invoice containing the prescribed information, provide the invoice, subject to the prescribed cases and conditions, to the recipient without delay after preparing it and keep a copy of the invoice.

The obligations under the second paragraph do not apply

(1)  to a supply made by means of a vending machine; or

(2)  to a supply of a property or service made in a room in a tourist accommodation establishment duly registered under the Tourist Accommodation Act (chapter H-1.01) as a general tourist accommodation establishment.

This section does not apply

(1)  to a small supplier who, while being the holder of a valid event permit issued under the Act respecting liquor permits, makes a supply of alcoholic beverages, if the supply is authorized under that permit; or

(2)  to a small supplier who is a public service body.

2023, c. 10, s. 7.