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Published | Categories : Income tax - businesses, Income tax - individuals

Temporary Increase in the Tax Credit for Taxi Drivers or Taxi Owners

The tax credit for taxi drivers or taxi owners has been temporarily increased by a maximum of $500 for the 2017 and 2018 taxation years.

Calculation of the tax credit for taxation years covered by the temporary increase

For a taxpayer who is resident in Québec at the end of December 31 of the 2017 or 2018 taxation year—or, if the taxpayer died in the year, the taxpayer was resident in Québec immediately before the taxpayer's death—and who, at any time in the year, is the holder of a taxi driver's permit and, if the taxpayer is the holder of a taxi owner's permit on December 31 of the year, who did not assume all or almost all the fuel cost of bringing into service any motor vehicle attached to the permit, the tax credit for which the taxpayer is eligible for the taxation year is the amount determined by the following formula:

A + A ÷maximum amount for the year× $500

In the above formula, A is the lesser of:

  • the taxpayer's limit based on the gross income from taxi-related activities for the year; and
  • the maximum amount for the year.

The maximum amount for the 2017 taxation year is $569. The maximum amount for the 2018 taxation year is $574.

In accordance with the rules before the increase, if a taxpayer was already eligible for the full amount of the tax credit for the year, the taxpayer will be eligible for the full amount of the increase. Accordingly, the taxpayer's tax credit will be $1,069 for 2017 and $1,074 for 2018.

Taxation years following 2018

The refundable tax credit for taxi drivers or taxi owners for taxation years subsequent to 2018 will continue to be calculated in accordance with the rules applicable before the temporary increase in the tax credit.

New notice of assessment for the 2017 taxation year

A new notice of assessment for the 2017 taxation year will be sent not later than May 31, 2018, to all taxpayers for which Revenu Québec has already determined the amount of the refundable tax credit for taxi drivers or taxi owners for that year.

For more information, see pages A.127 to A.129 of Additional Information 2018-2019 (PDF – 3.73 MB) published by the Ministère des Finances.

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