Remunerated Passenger Transportation

Note
Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

End of note

We have put mandatory billing measures in place to ensure healthy competition and foster tax fairness in the remunerated passenger transportation sector.

All taxi business operators must comply with the new measures as of November 1, 2021.

For more information, see Mandatory Billing in the Remunerated Passenger Transportation Sector.

Remunerated passenger transportation

“Remunerated passenger transportation” means a service provided by a business carried on in Québec that consists of transporting passengers:

  • by taxi or any other similar vehicle, at rates set by the Act respecting remunerated passenger transportation by automobile;
  • 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 an electronic platform or system (such as Uber or Eva).
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