Mandatory Billing in the Remunerated Passenger Transportation Sector
Read this section if you operate a taxi business or are employed as a driver by a taxi business operator.
You'll see information about:
- obligations you must meet to comply with tax measures in the remunerated passenger transportation sector;
- specifics on entering the prescribed information and providing a bill for your sector of activity;
- the exemptions granted for certain taxi business operators.
Who the mandatory billing measures cover
If you operate a taxi business, the mandatory billing measures apply to you.
To find out if the mandatory billing measures apply to you, see IN-575.A-V, Determining Whether Mandatory Billing Measures Apply to You, or Contact us.
Second-Generation Certified Sales Recording Systems (SRSs)
Due to proposed changes to the Act respecting the Québec sales tax (see the Ministry of Finance Information bulletin 2023-7 [PDF – 377 KB]), you will have to start using a Second-generation certified SRS at the end of winter 2025. We will announce the specific start date soon.
Please contact your SRS developer about updating your SRS so you can continue meeting your mandatory billing obligations.
If you operate a taxi business, you're already required to use a first-generation certified SRS and to send us the prescribed information through this SRS at the end of each trip.
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 Assistance Program.
We also hold group meetings online. See Presentations by Revenu Québec for details.