Remunerated Passenger Transportation Dues

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.

Note

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

End of note

Dues return

You must report the dues collected or that should have been collected using the dues return (form TRZ‑287.R‑V) that we sent you. File this return with us at the same frequency as your GST/HST and QST return.

If you have not received a personalized form within 15 working days before the return's filing deadline, or if you misplace the form we sent you, contact our client services.

You must file a return for each reporting period, even if you did not collect any dues or make any 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.

End of note

Remitting the dues

You must generally remit the dues you collected or should have collected by the deadline for remitting any GST or QST balance owing to us for a reporting period. For your remittance deadline, see Remittance Schedules of the QST and GST/HST.

Individual in business with an annual reporting period

If you are an individual in business with an annual reporting period that ends on December 31, you must remit the dues by June 15.

You must remit any GST or QST payable by April 30.

Amending your return

To amend a return you already filed, use form TR-287.R-V, Dues Return – Remunerated Passenger Transportation, and indicate that it is an amended return.

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).

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