3. Tax credit for taxi drivers and taxi owners (Line 462)

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Taxi drivers

You can claim a refundable tax credit for taxi drivers if you were resident in Quebec on December 31, 2021, and you meet the following conditions:

  • You held a taxi driver's permit on October 9, 2020.
  • You have been authorized by the Société de l'assurance automobile du Québec to transport passengers by automobile for remuneration since October 10, 2020.
  • You were an authorized driver for purposes of remunerated passenger transportation by automobile at some point in 2021.

The maximum credit is $301.

You cannot claim this tax credit if you are eligible for the tax credit for taxi owners.

Note that this tax credit will be eliminated in 2022.

Form to enclose

Tax Credit for Taxi Drivers or Taxi Owners (TP-1029.9-V)

Taxi owners

You can claim a refundable tax credit for taxi owners if, on October 9, 2020, you (or a partnership of which you were a member) held at least one taxi owner's permit and, during the portion of the year in which you (or the partnership) held the permit(s), you (or the partnership) paid for at least 90% of the fuel used by each taxi covered by a permit.

The maximum credit is $594 for each taxi owner's permit covering a taxi for which you (or the partnership) paid at least 90% of the fuel costs.

If the taxi owner's permit you (or the partnership) held was issued in the name of more than one person (or partnership), the permit holders must designate one person (or partnership) as the sole permit holder for the purposes of claiming the credit. To do so, complete form TP-1029.9-V.

Note that the tax credit for taxi owners will be eliminated as of the taxation year or fiscal period beginning after October 9, 2020. As a result, you can no longer claim it as of the first taxation year or fiscal period beginning after that date.

Form to enclose

Tax Credit for Taxi Drivers or Taxi Owners (TP-1029.9-V)

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