Exemption Granted to Certain Taxi Business Operators
Certain taxi business operators or persons in certain categories may exceptionally be granted an exemption from the obligations under the mandatory billing measures.
A taxi business operator that provides passenger transportation services by limousine and uses the limousine to provide those services only under contracts with customers whereby total or partial payment is made at a time other than at the end of the trip is exempt from the obligation to:
- equip the limousine with a sales recording system (SRS) we have certified;
- display their QST registration number in the limousine; and
- comply with an authorized person's request to display a report containing all required information using a certified SRS or to give them a paper or electronic copy.
However, the operator must still send us the prescribed information using a certified SRS and give the customer a bill produced using that SRS.
Note that the full text of the exemption takes precedence over this summary.
To read the full text, see Exemption Granted by the Minister: Limousines (DIS-350.64.LI-V) in the Exemptions section under Publication of Information.
We reserve the right to determine, during a review or an inspection, whether a taxi business operator or another person responsible for the business are eligible for an exemption.