Revenu Québec has established a subsidy program to support restaurateurs that must acquire, update or install equipment as required under the new tax measures for mandatory billing in the restaurant sector.
The subsidy program is being offered for a limited time to restaurateurs that meet the eligibility requirements.
The major terms and conditions of the subsidy program are listed below.
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It is available to restaurant establishments that are subject to the new measures and that are registered for the QST.
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Under the program, eligible expenditures cover:
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sales recording modules (SRMs) activated by an installer registered as such with Revenu Québec
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the equipment required for SRMs to work, such as cash registers or point-of- sale (POS) systems, receipt printers and installation material
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All subsidy applications for a restaurant establishment, whether for an SRM or for the equipment required for an SRM to work, must be received between September 1, 2010, and December 31, 2011.
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The maximum amount that can be granted to a restaurant establishment for the portion of subsidy that applies to SRMs (the SRM portion) is $1,053 for the first SRM and $975 for each additional SRM.
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The maximum amount that can be granted to a restaurant establishment for the portion of subsidy that applies to the equipment required for an SRM to work (the required equipment portion) is calculated based on the sales figures reported for the restaurant establishment (see the table below).
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For restaurateurs that activate one or more SRMs before April 2011, there is a higher maximum for the required equipment portion.
The table below shows the calculation of the maximum for the required equipment portion. This amount is calculated based on the sales figures reported for the restaurant establishment.
| Sales reported for the restaurant establishment | Eligible expenditures | Percentage (%) applied per $2,500 | Maximum subsidy (required equipment portion) when SRM(s) activated after March 31, 2011 (40%) | |
|---|---|---|---|---|
| Less than $200,000 (and all new restaurant establishments) |
$2,500 |
100% × $2,500 = $2,500 |
80% × $2,500 = $2,000 |
40% × $2,500 = $1,000 |
| Between $200,000 and $1,000,000 |
$5,000 |
(100% × $2,500) + (50% × $2,500) = $3,750 |
80 % × $3,750 = $3,000 |
40% × $3,750 = $1,500 |
| Over $1,000,000 |
$7,500 |
(100% × $2,500) + (50% × $2,500) + (25% × $2,500) = $4,375 |
80% × $4,375 = $3,500 |
40% × $4,375 = $1,750 |
For all the terms and conditions of the program and for information about filing an application for the subsidy, consult the documents Subsidy Program for Restaurateurs (IN-574).