Mandatory Billing in the Remunerated Passenger Transportation Sector
To ensure healthy competition and foster tax fairness in the remunerated passenger transportation sector, we will soon be phasing in new measures making it mandatory to produce a receipt using a technological solution.
This solution will feature:
- a certified sales recording system (SRS) (or a subsequent version of a certified SRS whose use we have authorized) that collects transaction data;
- a cloud-computing environment (WEB-SRM) that stores, validates and sends us SRS data securely;
- a computer system that will integrate WEB-SRM data into our informational environment.
“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 certified sales recording system (SRS) or a subsequent version of a certified SRS whose use we have authorized.