Rates Established in the Agreements with Operators – Remunerated Passenger Transportation
| GST | QST | TOTAL | |
|---|---|---|---|
| Taxes collected by transportation system operators under agreement | |||
| Rates of taxes collected by operators on services rendered by their drivers | 5.00% | 9.975% | 14.975% |
| Taxes remitted to Revenu Québec by transportation system operators under agreement on behalf of their drivers | |||
|
Rates according to the Quick Method of Accounting GST: 3.6% of the sum of the services rendered by their drivers and the GST on the services (3.6% × 1.05) QST: 6.6% of the sum of the services rendered by their drivers and the QST on the services (6.6% × 1.09975) |
3.78% | 7.26% | |
|
1% credit on taxable supplies GST: 1% credit on the first $30,000 in taxable supplies, GST included QST: 1% credit on the first $31,421 in taxable supplies, QST included |
(1.05%) | (1.10%) | |
| Rates of taxes collected by operators and remitted to Revenu Québec on behalf of their drivers | 2.73% | 6.16% | 8.89% |
| Taxes remitted to their drivers by transportation system operators under agreement | |||
| Rates of taxes collected by operators on services rendered by their drivers | 5.00% | 9.975% | 14.975% |
| Rates of taxes collected by operators and remitted to Revenu Québec on behalf of their drivers | 2.73% | 6.16% | 8.89% |
| Rates of taxes collected by operators and remitted to their drivers | 2.27% | 3.82% | 6.09% |