Passenger Transportation in Québec
If you provide public transit transportation services for passengers in Québec, you are not required to collect GST or QST on those services. The same is true of ferry services.
GST and QST are payable on the cost of most other passenger transportation services, in particular trips by:
However, certain passenger transportation services outside Québec are zero-rated.
Taxi tariffs are regulated and already include the applicable taxes. Consequently, you do not have to collect taxes on the cost of a taxi trip.