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.
- Ask us to open your taxi business operator file. We will then send you an authorization code you can use to configure your sales recording system (SRS) and get a digital certificate. You can make your request using:
- the online service for managing your remunerated passenger transportation file found under Other Tax Obligations in My Account for businesses;
- the Application to Open or Close an Operator File (TR-350.61-V);
- the Register for the GST/HST and QST – Drivers for a Transportation System Operator Under Agreement online service, if you are not already registered for the GST/HST and QST and you want to become a driver for a transportation system operator under agreement such as Uber or Eva.
- 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 have 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;
- display or keep certain information in the vehicle you use to transport passengers.