Mandatory Registration for the GST/HST and QST for Taxi Drivers Carrying On a Taxi Business
If you hold a valid Québec taxi driver's permit and offer transportation services by taxi or limousine services, you are carrying on a taxi business and are required to register for the GST/HST and QST.
You can register for the GST/HST and QST by using the Registering for Revenu Québec Files online service, or by completing form LM-1-V, Application for Registration. You must be registered at the time of the first transaction you make, regardless of your total annual taxable sales.
Note that the holder of a taxi driver's permit who receives wages from a taxi business is not required to register.
An information and registration campaign is currently under way so that independent taxi drivers and members of a group may fulfill their fiscal obligations.