Rates Established in the Agreements with Operators – Remunerated Passenger Transportation

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GST QST TOTAL
Taxes collected by transportation system operators under agreement
Rates of taxes collected by operators on services rendered by their drivers 5.00% 9.975% 14.975%
Taxes remitted to Revenu Québec by transportation system operators under agreement on behalf of their drivers

Rates according to the Quick Method of Accounting

GST: 3.6% of the sum of the services rendered by their drivers and the GST on the services (3.6% × 1.05)

QST: 6.6% of the sum of the services rendered by their drivers and the QST on the services (6.6% × 1.09975)

3.78% 7.26%

1% credit on taxable supplies

GST: 1% credit on the first $30,000 in taxable supplies, GST included

QST: 1% credit on the first $31,421 in taxable supplies, QST included

(1.05%) (1.10%)
Rates of taxes collected by operators and remitted to Revenu Québec on behalf of their drivers 2.73% 6.16% 8.89%
Taxes remitted to their drivers by transportation system operators under agreement
Rates of taxes collected by operators on services rendered by their drivers 5.00% 9.975% 14.975%
Rates of taxes collected by operators and remitted to Revenu Québec on behalf of their drivers 2.73% 6.16% 8.89%
Rates of taxes collected by operators and remitted to their drivers 2.27% 3.82% 6.09%

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