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.
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 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 calculate the GST and QST on the total amount due for the trip, including the dues.
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.
Do not include the GST and QST collected on the dues in your return. Report the taxes in your GST/HST and QST return.
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.
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.
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.