The sales record module compulsory to restaurants since November 1, 2011 was seen as a solution to counter tax evasion. Indeed, with the construction sector and that of contraband tobacco, food was a priority area for Revenu Québec. Five years after the establishment of the pilot, how restaurateurs perceive the SRM?
According to François Meunier, vice president of public and government affairs for the Restaurant Association of Québec (ARQ), restaurateurs were well prepared: "For us in the industry, it is fully integrated. [...] In the case of our members, they were already installed at 80% at least six months before [November 1, 2011]. "
This near-complete integration could be explained by the concessions obtained by the ARQ from the government, such as reimbursement for costs of acquisition and installation of SRM and a grant program for the purchase of equipment compatible SRM. On their own, these gains totaling approximately $ 80 million.
In addition, installing the SRM is not problematic for restaurateurs. Mario Isabelle, owner of Hot Crescent Coaticook, installation lasted only one day. "So far, I have not had any problems [SRM], he adds. Anyway, we had to adapt, so we adapted immediately to the beginning. "
The adjustment is however not the same depending on the ease with which a technology. According to Mr. Miller, before the arrival of RAM, 40% of restaurants were charging manually. The presence of an SRM requires restaurants to use a sales recording system (SRS) compatible SRM, that is to say either a POS system or a cash register. "The systems of outlets also have the quality to ensure better administration [...] adds Mr. Meunier. The SRM has forced the industry to finally enjoy the benefits of technology. "
However, despite the advantages, the implementation of SRM has caused some inconveniences. Each month, conservators are required to produce a periodic summary of sales (SPV) and forward to Revenu Quebec before the last day of the following month. Forgetting is unforgivable. Roland Michon, chief caterer in Magog, had to pay $ 200 for one omission: "I was on vacation, I forgot one month. But instead of sending me a warning, [Revenu Québec sends] a fine directly, so I find that very insulting. [...] It's legalized theft. "
Mario Drouin, the Snack The Fringale Asbestos, would also have preferred to be notified instead of fines: "Both times I forgot [three years], there was no forgiveness, it was fine right away. I found it a bit disgusting. "
According to Revenu Quebec, September 1, 2010 to October 31, 2012, 15,956 inspections were carried out in restaurants. These inspections, warnings were issued in 1433 and 3765 statements of offense were recovered. 52% of these findings have been issued for the following reasons: non-delivery of an invoice containing the prescribed information, submission of an invoice not produced by an SRM or absence of a register kept by the rules . A problem identified with ARQ members.
"People who may have the most trouble now [are] people with counter service that must undergo abusive interventions inspectors [Revenu Québec] says Meunier, partly because they feel it there has been no submission of the invoice by hand [...]. It is a practice that is extremely hateful and extremely restrictive [...]. "
Although the SRM was not the first option favored by the restaurant industry, however, Mr. Miller would add that the middle wanted to work:
"[He] are still some people for whom this is something that should never have existed, but there is another group in the industry who felt it important to tackle the problem of tax evasion because [it] was because of underground economy [and] unfair competition and [he] had to find a way to do [that] everyone works the same conditions and the same rules. [The] SRM could appear, despite its flaws, as a way to stabilize the market. "
Does the government has succeeded face tax evasion? It's what you will know in the conclusion of our series.
