Tax Credit for Taxi Drivers and Taxi Owners

Taxi drivers

You may claim a tax credit for taxi drivers if you meet the following conditions:

• You were resident in Québec on December 31 of the taxation year. 
• You held a taxi driver's permit at some point during the taxation year. 
• You did not hold a taxi owner's permit on December 31 of the taxation year or, if you held at least one taxi owner's permit, you bore less than 90% of the fuel costs for the taxi(s) covered by the permit(s).

The maximum credit you may claim is $514 for the 2010 taxation year.

To claim this credit, complete form TP-1029.9-V, Tax Credit for Taxi Drivers, for Taxi Owners or for the Modernization of the Taxi Fleet.

Taxi owners

You may claim a tax credit for taxi owners if you meet the following conditions on December 31 of a calendar year included in the taxation year:

• You held at least one valid taxi owner's permit (This link will open a new window). 
• During the period of the year that you held the permit, you bore at least 90% of the fuel costs for the taxi covered by each permit.

For the 2010 taxation year, you may claim a maximum of $514 for each taxi covered by a taxi owner's permit for which you assume at least 90% of the fuel cost.

If your taxi owner's permit was issued in the name of more than one person, the permit holders must designate one person as the sole permit-holder to claim the tax credit using form TP-1029.9-V, Tax Credit for Taxi Drivers, Taxi Owners or for the Modernization of the Taxi Fleet. 

To claim the tax credit, complete form TP-1029.9-V, Tax Credit for Taxi Drivers, for Taxi Owners or for the Modernization of the Taxi Fleet.