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, fines and other sanctions.

Equip vehicles with the required equipment

If you operate a taxi business, 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, which may be combined with a prison sentence of up to six months.

Send us the required information

You must also use your certified SRS to send us the following (generally at the end of each trip):

• a transaction containing the required information for the trip
• any change, cancellation or correction made respecting the transaction

The penalties for non-compliance are:

• a $300 penalty
• a $2,000 to $100,000 fine, which may be combined with a maximum prison sentence of six months
• a security deposit for maintaining a registration certificate under the Tax Administration Act 
• the suspension or revocation of a registration certificate under the Tax Administration Act  

Give customers a bill or credit note

You must also:

• give customers (generally at the end of each trip) a bill or credit note produced using a certified SRS 
• ensure the required information appears on the bill or credit note

The penalties for non-compliance are:

• 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)
• a security deposit for maintaining a registration certificate under the Tax Administration Act 
• the suspension or revocation of a registration certificate under the Tax Administration Act  

You must also keep a paper or electronic copy of bills or credit notes and the supporting documents for your transactions for six years after the last year they cover.

You cannot print or send the same bill or credit note more than once by any technological means, but you can print a copy for the customer. Reproduction of the bill or credit note can only be done using a certified SRS and the document must be marked as a reproduction.

You can print and keep a duplicate, meaning an extra copy of a bill or credit note, for administrative purposes. However, you cannot give a duplicate to a customer. Duplicates must be marked “***COPIE DU COMMERÇANT***” and “NE PAS REMETTRE AU CLIENT” (Merchant's copy / Do not give to customer). As for copies of bills and credit notes, duplicates must be printed using your certified SRS.

The penalties for non-compliance are:

• 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)

Display, give or send user reports

In addition to sending the required user report information at the prescribed time, you must either:

• display the report containing the required information on your certified SRS for the authorized Revenu Québec representative
• give the authorized Revenu Québec representative a printed copy of the report or send them one by technological means, such as email

The penalties for non-compliance are:

• a $300 penalty
• a $1,000 to $10,000 fine for refusing to display, give or send the user report
• a $2,500 to $250,000 fine if the report that was displayed, given or sent contains incorrect or incomplete information

Display your QST registration number

You must display your QST registration number as required in any vehicle you use for your business. You must ensure that the number can be read by a backseat passenger.

However, this obligation does not apply to you if you provide a passenger transportation service that is organized or coordinated solely through an electronic platform or system that allows the ride requester to see your QST registration number when the trip conditions are agreed to in writing.

The penalties for non-compliance are:

• a $1,000 to $10,000 fine if the registration number is not properly displayed in the vehicle or the platform or electronic system does not allow the ride requester to read the number
• a $2,500 to $250,000 fine if the registration number displayed is incorrect or incomplete

Provide information for an inspection

You must keep, in any vehicle you use for your business, a document containing the required identification information for you and, if applicable, the driver. The document must be signed by you and the driver, if applicable.

The penalties for non-compliance are:

• a $1,000 to $10,000 fine if the document isn't completed and signed or it isn't kept in a vehicle used for your business
• a $2,500 to $250,000 fine if the document contains incorrect or incomplete information