Remunerated Passenger Transportation
(Taxi, Uber or Eva)

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

If you provide passenger transportation services for remuneration, you may have to report business income. You may also have to collect the GST and QST, and remit these taxes to us.


Your tax obligations will vary with the type of services you provide. Take the time to learn which obligations apply to you.


You do not have to report any amounts received for providing carpooling services (for example, ridesharing between coworkers or rideshares booked through a digital platform) if the amounts you receive cover only your transportation costs.

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