Operators of a taxi business must comply with the mandatory billing measures in the remunerated passenger transportation sector and follow the related rules. If they do not, they are liable to penalties and fines.

Equip vehicles with the required equipment

If you are subject to mandatory billing measures, 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.

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).