Summary of Obligations – Mandatory Billing in the Remunerated Passenger Transportation Sector
Below is a summary of the obligations you must meet if you operate a taxi business and the mandatory billing measures in the remunerated passenger transportation sector apply to you.
Before making your first trip
As a taxi business operator, you must follow the steps below before making your first trip.
Registration and opening a file
First, you must complete certain formalities related to the operation of your business.
- 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).
Next, make sure you properly equip the vehicle that will be used for your business.
- 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 your 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 each driver you employ, as applicable. Each of you must log in to your respective account at the start of each shift and log out at the end of each shift.
If you administer a remote server used to send transaction data to the WEB-SRM, see the Server Administrator page.
Once you have completed the steps listed above, you will be ready to make your first trips.
Operating your taxi business must include doing the following every day:
- ensure the required equipment works as intended;
- send us prescribed information using a certified SRS, generally at the end of each trip;
- 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.
Assistance for taxi business operators
Need help understanding your rights and tax obligations? Why not join us for a free one-on-one or group meeting? To learn more, click Help for Businesses and the Self-Employed.
We also hold group meetings online. See our Évènements (events) page on Facebook for details (in French only).