Summary of the Exemption Granted by the Minister: Limousines

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;
  • comply with an authorized person's request to display a report containing all required information using a certified SRS; and
  • print a report containing all required information or send an 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.

Note

During a review or an inspection, we reserve the right to determine whether a taxi business operator or another person responsible for the business is eligible for an exemption.

End of note

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