Taxi Businesses and Taxation
IN-314-V
Read this guide if you operate a business in Québec that provides a passenger transportation service:
- 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 a digital platform or an electronic system.
Note
This guide is currently being updated.
Note Important
This guide includes the amendments in the federal budget of April 19, 2021, concerning the information requirements for input tax credits (ITCs) and input tax refunds (ITRs). To learn more about the harmonization of Québec legislation with these amendments, see information bulletin 2021-5.
To learn more about the requirements, click Preparing Invoices.