Inspection in the Remunerated Passenger Transportation Sector - Mandatory Billing

Source and warning

This content is an independent, unofficial reformulation of the Revenu Quebec publication IN-573.TR(2026-03).pdf . It is provided for information purposes only and does not constitute legal, tax, or professional advice. For any decision, refer to the official document.

Who this document is for

This document is intended for taxi business operators and persons who carry on remunerated passenger transportation activities in Quebec, when these activities are subject to mandatory billing measures. It is aimed more specifically at persons who operate, in Quebec, a business offering passenger transportation:

• by taxi or a comparable vehicle, when prices are regulated by the Act respecting remunerated passenger transportation by automobile;
• by automobile, for consideration, within the territory of a municipality and in its vicinity, when the ride is arranged or coordinated by a platform or an electronic system. The document is also intended, where appropriate, for the representatives, employees, and staff of those operators, as well as any person having the same obligations as an operator.

Context and objective

Revenu Quebec regularly carries out inspections and fiscal compliance activities in different economic sectors in Quebec to verify compliance with the applicable tax rules.

This publication explains how Revenu Quebec oversees inspections related to mandatory billing measures in the remunerated passenger transportation sector. It presents:

• the context of tax inspections in this sector;
• the role of inspectors;
• the obligations of taxi business operators;
• the requirements relating to the certified sales recording system;
• the rules concerning the issuance of invoices or credit notes;
• the course of an inspection;
• the conduct that may lead to fines;
• the possible consequences of non-compliance. The document also specifies that its content is provided for information purposes only and does not constitute a legal interpretation of the Act respecting the Quebec sales tax or of any other statute.

Complete and detailed information

Definition of an operator of a taxi business

For the purposes of this publication, an operator of a taxi business is a person who operates, in Quebec, a business offering a passenger transportation service in one or the other of the following situations:

• the service is provided by taxi or by a similar vehicle, according to prices regulated by the Act respecting remunerated passenger transportation by automobile;
• the service is provided by automobile, for payment, within the territory of a municipality and in the vicinity of that territory, when the ride is arranged or coordinated using a platform or an electronic system.

Inspections carried out by Revenu Quebec

Inspections may be conducted throughout the year at taxi business operators located in the different regions of Quebec. Inspectors may verify compliance with tax obligations:

• at any suitable time;
• openly or anonymously;
• by observing the operator's practices;
• by also observing, where applicable, the practices of the operator's employees. During these activities, inspectors may collect information.

This information may be used:

• to verify the operator's compliance;
• to support a decision concerning the imposition of a fine;
• to examine the business's records;
• to examine the supporting documents related to those records.

General obligations of an operator of a taxi business

An operator of a taxi business must comply with several obligations related to mandatory billing and fiscal control. In particular, the operator must:

• equip each vehicle used in the operation of the business with a sales recording system, called a SRS, certified by Revenu Quebec;
• ensure that this certified SRS functions properly;
• transmit to Revenu Quebec, at the end of each ride, the prescribed information by means of a certified SRS;
• produce, by means of a certified SRS, an invoice or credit note containing the prescribed information;
• give this invoice or credit note to the customer within the required time limits;
• keep a copy of each invoice or credit note;
• be able to display, using a certified SRS, the user report containing the prescribed information;
• be able to give this user report to an inspector;
• be able to transmit this report to an inspector by technological means;
• be able to transmit to Revenu Quebec the user report containing the prescribed information by means of a certified SRS;
• keep records;
• keep the supporting documents supporting the information entered in those records;
• keep these records and supporting documents at the operator's establishment, residence, or any other location designated by Revenu Quebec;
• keep the records and supporting documents for six years following the last year to which they relate;
• display, in the prescribed manner, the registration number in the QST file in any vehicle used to operate the business;
• keep, in any vehicle used in the operation of the business, a document containing the prescribed information relating to the identity of the operator and that of the driver. Failure to comply with these obligations may result in fines.

Obligation to use a certified SRS

Each vehicle used in operating the business must be equipped with the required equipment, namely a certified SRS by Revenu Quebec. The operator must also ensure that this equipment is in proper working order. The certified SRS is used in particular to:

• transmit the prescribed information to Revenu Quebec;
• produce invoices;
• produce credit notes;
• display or transmit the user report;
• allow access to the relevant information during an inspection.

Transmission of prescribed information after a ride

As a general rule, the prescribed information must be transmitted to Revenu Quebec at the end of each ride, by means of a certified SRS. This transmission must be made within the required time limits. The document nevertheless specifies that, in certain situations, the transmission of the prescribed information does not occur at the end of each ride, but rather at another time. These special situations may include:

• a ride carried out under a contract providing that payment will be deferred to a later time;
• a ride carried out as part of an adapted transportation service;
• a ride carried out as part of a collective transportation service. For these situations, the document refers to the publication Information for persons subject to mandatory billing measures (IN-575.FO).

Invoice or credit note

The operator must produce an invoice or a credit note:

• by means of a certified SRS;
• with the prescribed information;
• within the required time limits.

Then the operator must give this invoice or credit note to the customer, and keep a copy of it. The invoice or credit note is the valid document provided for under the mandatory billing measures.

What it means to give an invoice or a credit note

Giving an invoice or a credit note is not limited to producing it. The operator must take a clear action to have it delivered to the customer. Delivery may be made:

• by giving the document directly to the customer, which is the most obvious way to comply with the obligation;
• by technological means, for example by email or text message, if the customer accepts receiving the document other than on paper. The operator must take the necessary measures to ensure that the invoice or credit note is actually delivered, regardless of the delivery method used. The operator must also ensure that employees responsible for this delivery also comply with this obligation. Simply asking a customer whether he or she wishes to receive an invoice or a credit note is not enough to fulfill the delivery obligation.

User report

The operator must be able, by means of a certified SRS:

• to display the user report containing the prescribed information;
• to give this report to an inspector;
• to send this report to an inspector by technological means;
• to transmit this report to Revenu Quebec. The user report must contain the prescribed information.

Records and supporting documents

The operator must keep records and preserve the supporting documents that support the information they contain. These records and supporting documents must be kept:

• at the operator's establishment;
• at the operator's residence;
• or at any other location designated by Revenu Quebec. The mandatory retention period is six years following the last year to which the documents relate. The records and supporting documents may be kept on paper or electronically. During an inspection, the operator must allow them to be consulted on the medium on which they are kept.

Display of the registration number in the QST file

The operator must display the registration number in the QST file in any vehicle used to operate the business. This display must be made in the prescribed manner. There is, however, an exception: the operator is not subject to this obligation if he or she offers only a passenger transportation service arranged or coordinated through a platform or an electronic system, provided that this system allows the person requesting a ride to read the operator's registration number as soon as the conditions of the ride have been agreed to in writing.

Identification document in the vehicle

The operator must keep, in each vehicle used in the operation of the business, a document containing the prescribed information relating:

• to the operator's identity;
• to the driver's identity.

Role of inspectors

Revenu Quebec inspectors may intervene in the context of fiscal control activities related to mandatory billing measures. They may in particular:

• observe the operator's practices;

• observe the practices of employees;

• collect information;

• request access to the records;

• request access to the supporting documents;

• request access to the certified SRS and to any other relevant device;

• use the information collected to assess compliance;

• use the information collected in the context of a decision relating to a fine.

Special cases and exceptions

Rides for which the invoice or transmission is not completed at the end of the ride

The document indicates that the general rule - transmission of the prescribed information and delivery of the invoice at the end of each ride - does not always apply at the same time. In certain situations, these obligations may be fulfilled at a different time. The examples mentioned are:

• a ride covered by a contract that provides that payment will take place later;
• an adapted transportation ride;
• a collective transportation ride. The document does not detail the specific procedures for these situations and refers to the publication Information for persons subject to mandatory billing measures (IN-575.FO).

Electronic transmission of the invoice or credit note

The invoice or credit note may be transmitted in a form other than paper only if the customer accepts this method of receipt. The examples given are:

• email;
• text message. Even when the document is transmitted electronically, the operator must ensure that delivery is actually made.

Exception to displaying the QST number in the vehicle

The obligation to display the registration number in the QST file in the vehicle does not apply to the operator who offers only a service arranged or coordinated by a platform or an electronic system, if all of the following conditions are met:

• the service is a passenger transportation service;

• it is arranged or coordinated by a platform or an electronic system;

• the person requesting the ride can read the registration number in the QST file;

• this reading is possible as soon as the conditions of the ride have been agreed to in writing.

Entry into a residence

If an inspector wants to enter a residence, the consent of the occupant is necessary. This requirement applies even in an inspection context.

Documents other than the invoice produced by certified SRS

The document mentions that it may be prohibited to give the customer a document other than the invoice produced by means of a certified SRS when this document indicates:

• the consideration paid or payable for the ride;
• the tax payable in respect of that ride. This prohibition nevertheless includes a reservation: certain cases provided for by regulation may allow an exception. The document does not specify these regulatory cases.

Steps and procedures

Ongoing preparation by the operator

The operator must at all times be able to comply with the following obligations:

1. equip each vehicle used with a certified SRS;

2. keep this SRS in proper working order;

3. transmit the prescribed information at the end of each ride, except in cases where another time applies;

4. produce the invoice or credit note by means of a certified SRS;

5. give the invoice or credit note to the customer within the required time limits;

6. keep a copy of the invoice or credit note;

7. display, give, or transmit the user report when required;

8. keep the necessary records;

9. keep the corresponding supporting documents;

10. keep these records and documents for six years following the last year to which they relate;

11. display the registration number in the QST file in the vehicles, unless the exception applicable to platforms or electronic systems is met;

12. keep in each vehicle the prescribed document containing the identity information of the operator and the driver.

Conduct of an inspection

When an inspector visits a taxi business, the operator or the operator's representative must, on request:

1. allow the inspector to enter, at any suitable time, any place where:

• the business is carried on;
• property is kept;
• records are kept;
• records should be kept;

2. provide a document containing the prescribed information identifying the operator;
3. make available to the inspector:

• the certified SRS;
• any other device necessary to access the information relevant to the inspection;

4. allow consultation of the records and the supporting documents related to those records, on the medium on which they are kept, whether it is:

• paper;
• electronic;

5. provide all documents requested for the purposes of the inspection;
6. provide all information requested for the purposes of the inspection;
7. provide any reasonable assistance required by the inspector during the inspection.

Duty to cooperate

During an inspection, the operator or the operator's representative must not:

• interfere with the work of the inspector;
• attempt to interfere with this work. This obligation is in addition to the obligations to provide the documents, information, access to the premises, access to the equipment, and the reasonable assistance requested.

Forms and publications mentioned

The document mentions the following publication:

• Information for persons subject to mandatory billing measures (IN-575.FO). The document also states that an English version exists under the title:
• Inspections in the Remunerated Passenger Transportation Sector (IN-573.TR-V). No form to be completed is mentioned in the document provided.

Important warnings

Risk of fines for non-compliance

The document indicates that failure to comply with the obligations related to mandatory billing measures may expose the operator to fines. The conduct or omissions that may lead to a penalty include in particular:

• not equipping each vehicle used in operating the business with the required equipment;
• not ensuring that this equipment functions properly;
• not transmitting, by means of a certified SRS and within the required time limits, the prescribed information for each ride taken;
• not producing, by means of a certified SRS, an invoice or credit note containing the prescribed information;
• not giving this invoice or credit note to the customer within the required time limits;
• not keeping a copy of an invoice or a credit note;
• giving the customer a document other than the invoice produced by a certified SRS when this document indicates the consideration paid or payable for the ride and the tax payable in respect of it, except in certain cases provided for by regulation;
• refusing to display, by means of a certified SRS, the user report containing the prescribed information;
• refusing to give this report to an inspector;
• refusing to send this report to an inspector by technological means;
• refusing to transmit to Revenu Quebec the user report containing the prescribed information by means of a certified SRS;
• providing an inspector with a document containing inaccurate or incomplete information;
• providing an inspector with a user report containing inaccurate or incomplete information;
• transmitting to Revenu Quebec, by means of a certified SRS, a user report containing inaccurate or incomplete information;
• neglecting or omitting to obey the signals or orders of an inspector who requests the immobilization of the vehicle;
• obstructing the work of an inspector;
• attempting to obstruct the work of an inspector.

Amount of fines and possible sentence

The omissions and actions mentioned constitute offences. An operator, or any person having the same obligations, may be liable to:

• a fine ranging from $300 to $250,000, depending on the offence;
• in some cases, a fine combined with a term of imprisonment of up to six months.

Limitation of the content of the publication

The publication is presented as an information document only. It must not be considered a legal interpretation:

• of the Act respecting the Quebec sales tax;
• or of any other statute.

Illegible or missing sections

The provided text contains several repeated pages and visual elements. The main textual sections are legible. No separate footnote appears in the provided text. The contact details and calls to communicate with Revenu Quebec present in the original document are not reproduced here, in accordance with the processing instructions.

Summary

This document explains Revenu Quebec inspections in the remunerated passenger transportation sector where billing is mandatory. Taxi business operators must use a certified SRS in each vehicle, transmit the prescribed information, produce and give the required invoices or credit notes, keep copies, keep records, and keep supporting documents for six years following the last year to which they relate. Inspectors may carry out checks throughout the year, anonymously or not, examine practices, request access to records, supporting documents, the SRS, and relevant devices. The operator must cooperate, provide the requested documents and information, allow access to eligible premises, and never obstruct the inspection. Certain rules differ when payment for a ride is deferred, or when it is adapted or collective transportation. The registration number in the QST file must generally be displayed in vehicles, except for certain services coordinated only by platform or electronic system when the number is readable by the person requesting the ride as soon as the conditions are agreed in writing. Offences may result in fines of $300 to $250,000, and in some cases a maximum term of imprisonment of six months may be added. The document is informational and does not constitute a legal interpretation of the Act respecting the Quebec sales tax or of any other statute.