Taxis and Limousines
If you operate a taxi or limousine business in Quebec, you are required to register for the GST and QST, regardless of your total annual taxable sales. You must be registered before supplying your first transportation service by taxi or limousine.
For more information, refer to Taxi Drivers, Limousine Drivers and Taxation (IN-314-V).
If you are a taxi driver or a taxi owner, you must report all your business income using the accrual method of accounting.
See the Tax Credits section for information about Taxi Owners and Drivers.