Mandatory Billing in the Remunerated Passenger Transportation Sector

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Read this section if you operate a taxi business or are employed as a driver by a taxi business operator.

Who the mandatory billing measures cover

If you operate a taxi business, the mandatory billing measures apply to you.

You are considered to be operating a taxi business in Québec if you transport passengers:

  • by taxi or any other similar vehicle, at rates set by the Act respecting remunerated passenger transportation by automobile;
  • by motor vehicle, for an agreed price, within and in the vicinity of the territory of a municipality if the transportation is organized or coordinated through a digital platform or an electronic system (such as Uber or Eva).

Contact us for information to help you determine whether the mandatory billing measures apply to you.

Rollout of measures

The new mandatory billing measures for the remunerated passenger transportation sector will be phased in from December 1, 2020, to October 31, 2021.

As of November 1, 2021, all taxi business operators will have to follow all measures.

See How to Meet Your Obligations for step-by-step instructions on how to comply with the mandatory billing measures.


The Minister can exempt a person or a category of persons from a mandatory billing obligation. For more information, see Exemption Granted to Certain Taxi Business Operators.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter