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.

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.
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