Taxi Drivers, Limousine Drivers and Taxation
IN-314-V

This publication is intended for you if you are a taxi or limousine driver in one of the following situations:

  • You hold a taxi owner's permit and you operate a taxi or limousine business.
  • You lease a taxi or limousine from the holder of a taxi owner's permit.

The publication should allow you to gain a better understanding of your rights and obligations concerning the GST/HST and the QST, income tax, source deductions and employer contributions.

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