Taxi Business Operators (Including Drivers for Companies Such as Uber and Eva)

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If you operate a taxi business in Québec, you must be registered for the GST and QST, regardless of the amount of your annual taxable sales. You must be registered before transporting your first passenger for remuneration.

You must also file a GST and QST return for each reporting period.

For more information, see GST/HST and QST.

Drivers related to a transportation system operator under agreement (such as Uber or Eva)

Special rules regarding the GST and QST apply to drivers who are related to a transportation system operator under agreement and who operate a taxi business. For more information, see Drivers Related to a Transportation System Operator Under Agreement.


Since January 1, 2021, $0.90 in dues must be collected on all trips subject to the dues. The dues are in addition to the fare and must be listed separately on bills given to customers.

If you operate a taxi business, as a rule you must report and remit the dues to us. Fore more information, see Remunerated Passenger Transportation Dues.

Income tax return

If you operate a taxi business, you must report all your business income using the accrual method of accounting.

For more information on reporting your income and the deductions you may be entitled to, see document IN-155-V, Business and Professional Income.

Taxi driver's permit or taxi owner's permit

If you held a taxi driver's permit or a taxi owner's permit, see the Tax Credits section for information on the tax credits for taxi drivers and taxi owners that you may be entitled to.

Mandatory billing

On December 1, 2020, we began phasing in mandatory billing measures for the remunerated passenger transportation sector in order to restore healthy competition and ensure tax fairness.

As an operator of a taxi business, you have until November 1, 2021, to begin giving customers a paper or electronic bill at the end of each trip.

For more information, see Mandatory Billing in the Remunerated Passenger Transportation Sector.

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