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The Charter of the French language and its regulations govern the consultation of English-language content.

Taxi Business Operators (Including Drivers for Companies Such as Uber)


If you operate a taxi business in Québec, you must register for the GST and QST, regardless of the amount of your annual taxable sales. You must register before transporting your first passenger for remuneration.

You must also file a GST and QST return for each reporting period.

See one of the pages below for information on how to file your return: 

For more information about the GST and QST, see GST/HST and QST.


As a rule, the GST and QST do not apply to tips received with payment for remunerated transportation services. However, the taxes do apply to a tip that the customer voluntarily gives the driver if the tip amount cannot be distinguished from the trip amount, such as when the tip amount is included in the value of a coupon. The taxes also apply when the taxi business operator includes the tip in the amount payable for the trip (for example, if the tip is pre-determined by the driver, whether mandatory or suggested).

Drivers related to a transportation system operator under agreement (such as Uber)

Special rules regarding the GST and QST apply to drivers who are related to a transportation system operator under agreement and who operate a taxi business. For more information, see Drivers Related to a Transportation System Operator Under Agreement.


Since January 1, 2021, $0.90 in dues must be collected on all trips subject to the dues. The dues are in addition to the fare and must be listed separately on bills given to customers.

If you operate a taxi business, as a rule you must report and remit the dues to us. Fore more information, see Remunerated Passenger Transportation Dues.

Income tax return

If you operate a taxi business, you must report all your business income using the accrual method of accounting.

This method consists in: 

  • reporting all income in the fiscal period in which it was earned, regardless of whether you have actually received the income;
  • deducting all expenses in the fiscal period during which they were incurred, regardless of whether you have actually paid the expenses. 

Do not include in your gross income the GST or QST or the $0.90 dues per trip you collected.

For more information on reporting your income and the deductions you may be entitled to, see document IN-155-V, Business and Professional Income.

Taxi driver's permit or taxi owner's permit

If you held a taxi driver's permit or a taxi owner's permit, see Tax Credit for Union, Professional and Other Dues for information on the tax benefits you may be entitled to.

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Mandatory billing

We implemented mandatory billing measures for the remunerated passenger transportation sector to ensure healthy competition and foster tax fairness.

As of November 1, 2021, you, as an operator of a taxi business, must give customers a paper or electronic receipt at the end of each trip.

For more information, see Mandatory Billing in the Remunerated Passenger Transportation Sector.

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 page Événements (in French only) on Facebook for details.

Note End of note

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