Passenger Transportation in Québec
Public transit
Public transit users do not have to pay GST or QST on the cost of this service. The same is true of ferry services.
Other passenger transportation services
GST and QST are payable on the cost of most other passenger transportation services, in particular trips by:
- bus
- plane
- train
- taxi
However, certain passenger transportation services outside Québec are zero-rated.
Note
Taxi tariffs are regulated and already include the applicable taxes. Consequently, you do not have to pay taxes on the cost of a taxi trip.