Remunerated Passenger Transportation Dues

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If you operate a taxi business, you must send us a dues return and remit the $0.90 dues you collected or should have collected on each trip to which the dues apply.

Driver related to an operator under agreement (for example, Uber or Eva)

If you are a driver related to an operator under agreement and you carry on a taxi business, you do not have to file a dues return or remit the dues on trips provided through the operator's platform since the operator will send us the return and the dues amount that it collected or should have collected on the trips.

However, contact us if the fares for the trips you make are not paid in full to an operator under agreement.

To learn more about the dues, including which trips are subject to them, visit the Ministère des Transports website.

Collecting dues

You must collect the dues when the customer pays the fare.

The dues amount must be shown separately from the fare on the customer's bill.


You must calculate the GST and QST on the total amount due for the trip, including the dues.

Dues return and payment

You must report the dues collected or that should have been collected using the dues return (form TR-287.R-V). Complete this return and pay the dues at the same frequency as for your GST/HST and QST return.

You must file a return for each reporting period, even if you collected no dues or made no trips.

GST and QST collected on dues

Do not include the GST and QST collected on the dues in your return. Report the taxes in your GST/HST and QST return.

Amending your return

To amend a return already filed, use form TR 287.R-V and indicate that it is an amended return.

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