Summary of the Exemption Granted by the Minister: Limousines
Current version (2026-01)
A taxi business operator that provides passenger transportation services by limousine and uses the limousine to provide those services only under contracts with customers and that defers full or partial payment for the trip to a time other than at the end of the trip is exempt from the following obligations:
- equipping the limousine with a Revenu Québec-certified sales recording system (SRS)
- displaying their QST registration number in the limousine in the prescribed manner
However, to meet the other options from which they have not been exempted, such an operator must still keep a document with the prescribed information in the limousine and acquire a certified SRS (which they can install in the place of business or elsewhere). Other obligations include:
- sending us the prescribed information using a certified SRS
- giving the customer a bill produced using the 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) [2026-01 version] in the Exemptions section under Publication of Information.
Previous version (2021-10)
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 the prescribed information using a certified SRS; and
- print the report above or send it by technological means.
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) [2021-10 version] in the Exemptions section under Publication of Information.