Penalties and Fines in the Remunerated Passenger Transportation Sector

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If you are a taxi business operator, you must comply with the mandatory billing measures in the remunerated passenger transportation sector and follow the related rules. You may be penalized and fined if you do not.

Equip vehicles with the required equipment

You must:

  • equip the vehicle(s) used for your business with the equipment you need to meet your obligations, specifically a certified sales recording system (SRS);
  • ensure the equipment works as intended.

The penalty for non-compliance is a fine from $2,000 to $100,000, or a fine plus a prison term of no more than 6 months.

Send prescribed information to Revenu Québec

You must send us (generally at the end of each trip) the prescribed information using a certified SRS.

The penalties for non-compliance are as follows:

  • a $300 penalty;
  • a $2,000 to $100,000 fine, or a fine plus a prison term of no more than six months.
Important

If, due to circumstances beyond your control, you are unable to send us your transaction data at the end of the trip or within 48 hours of a bill being produced, you must contact us.

Give customers a bill

You must also:

  • give customers (generally at the end of each trip) a bill produced using a certified SRS and keep a copy of it;
  • ensure the prescribed information appears on the bill.  

The penalties for non-compliance are as follows:

  • a $100 penalty;
  • a $300 to $5,000 fine;
  • a $1,000 to $10,000 fine (for a second offence within five years);
  • a $5,000 to $50,000 fine (for subsequent offences within five years).

You must also keep a paper or electronic copy of bills and the supporting documents for adjusted or cancelled transactions for six years after the current year.

Furthermore, you must not print out or send a bill more than once. However, you may reprint a bill, for example, when the original bill cannot be given to the client because it has been altered. A reprinted bill must be given to the client.

If you reproduce bills for internal management or administrative purposes, the reproduction must be marked "Copie du commerçant. Ne pas remettre au client" (Merchant's copy. Do not give to customer). These bills must not be given to customers.

The penalties for non-compliance are as follows :

  • a $200 penalty;
  • a $400 to $5,000 fine;
  • a $2,000 to $10,000 fine (for a second offence within five years);
  • a $5,000 to $25,000 fine (for subsequent offences within five years).
Important

If, due to circumstances beyond your control, you are unable to give your customers a bill produced using a certified SRS, you must contact us

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