Passenger Transportation in Québec 

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Public transit

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.

Other passenger transportation services

GST and QST are payable on the cost of most other passenger transportation services, in particular: 

  • bus trips
  • plane trips
  • train trips
  • remunerated passenger transportation services provided by a taxi business

However, certain passenger transportation services outside Québec are zero-rated.


Taxi rates are regulated and already include in the applicable taxes. Consequently, you do not have to collect taxes in addition to those already included in the cost of a trip.

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