Tax Credit for Taxi Drivers and Taxi Owners

Taxi drivers

You can claim a refundable tax credit for taxi drivers if you were resident in Québec 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.

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. 

For more information, see point 3 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).

Taxi owners

You may claim a refundable tax credit if you (or a partnership of which you were a member) meet the following conditions:

  • You (or the partnership) held at least one valid taxi owner's permit on October 9, 2020.
  • During the period of the year that you (or the partnership) held the permit(s), you (or the partnership) bore at least 90% of the fuel costs for the taxi covered by the permit.

Only the person designated as the sole permit holder can claim the tax credit.

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 a holder of a taxi driver's permit or a member of a partnership that holds a taxi driver's permit as of the first taxation year or fiscal period beginning after that date. 

For more information, see point 3 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).

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