Fees for no-shows: restaurant owners must remit the taxes included

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Fees for no-shows: restaurant owners must remit the taxes included

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Restaurant Fiscalité Réservations non honorées | TPS TVQ

Published on August 4, 2025

• 1 min read

Since July 17, 2025, restaurant owners in Québec have been able to charge a fee of up to $10 per person when a reservation is not honored. These fees, although imposed as compensation, will be subject to the goods and services tax (hereinafter the “GST”) and the Québec sales tax (hereinafter the “QST”) under a specific rule of tax law.

Even if no goods or services are provided in the event of a “no show,” the Excise Tax Act and the Act respecting the Québec sales tax provide that amounts paid as a result of the non-performance of a taxable agreement (such as a meal) are deemed to include taxes.

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Fees for no-shows: restaurant owners must remit the GST and QST included | On-line Tax Strategies | July 2025

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Fees for no-shows: restaurant owners must remit the GST and QST included | On-line Tax Strategies | July 2025

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