Mandatory Billing in the Remunerated Passenger Transportation Sector
To ensure healthy competition and ensure tax fairness in the remunerated passenger transportation sector, new measures making it mandatory to produce a receipt using a technological solution will be phased in as of late 2019.
“Remunerated passenger transportation” means a service provided by a business carried on in Québec that consists of transporting passengers:
- by taxi, at rates set by the Act respecting transportation services by taxi;
- by motor vehicle, for an agreed price, within and in the vicinity of the territory of a municipality if the transportation is organized or coordinated through a digital platform or an electronic system.
Once this solution has been rolled out, all operators of remunerated passenger transportation businesses will have to give their clients a paper or electronic receipt for each trip made. The receipt must be produced using a sales recording system (SRS) certified by Revenu Québec.