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.

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

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 report the dues collected or that should have been collected at the same frequency as your GST/HST and QST return.

You can send us the dues return using:

• the dues return service for remunerated passenger transportation, accessible in the Consumption Taxes section of My account for individuals, My account for businesses and My account for professional representatives; or
• the dues return (form TRZ-287.R-V) that we sent you.

If you want to file your return using the personalized form and you do not receive it 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.

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.

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.