How to Meet Your Obligations – Mandatory Billing in the Remunerated Passenger Transportation Sector
If you operate a taxi business and the mandatory billing measures in the remunerated passenger transportation sector apply to you, you must follow the steps below to meet your obligations.
- Register for the GST/HST and QST, regardless of your annual taxable sales.
- Use the online service to manage your remunerated passenger transportation file, available under Other Tax Obligations in My Account for businesses, or complete the Application to Open or Close an Operator File (TR-350.61-V) to open your taxi business operator file. You will then be mailed an authorization code you can use to configure your sales recording system (SRS) and obtain a digital certificate.
- See the list of certified SRSs before acquiring your SRS from a developer.
- Get a receipt printer or electronic payment terminal to print compliant bills, unless all trip requests (other than those hailed on the street or ordered by phone) are processed by a technological solution that allows customers to accept an electronic bill in advance.
- Ensure you have a mobile network connection so you can send transactions to the WEB-SRM.
- Configure your SRS according to the developer's instructions.
- Create user accounts for you and any employees. You and your employees must log in to the account at the start of each shift and log out at the end of each shift.
If you own SRS source code and use a server to send transaction data to the WEB-SRM, see SRS Source Code Owner or Licence Holder.
Once you have completed the steps listed above, you will be able to:
- equip the vehicle(s) used for your business with the equipment you need to meet your obligations;
- ensure the equipment works as intended;
- send us prescribed information using a certified SRS, generally at the end of each trip;
- use a certified SRS to produce bills containing prescribed information;
- give customers a bill produced using a certified SRS, generally at the end of each trip.