(3) “transportation services by taxi” or “taxi transportation services” means any passenger transportation service by automobile, for remuneration, except(a) carpooling provided on a portion or all of a same route, provided thati. the automobile used is a passenger vehicle within the meaning of section 4 of the Highway Safety Code (chapter C-24.2), ii. the driver decides on the final destination, and taking passengers on board is incidental to the driver’s reason for making the trip, and
iii. the transportation is offered for a financial contribution limited, regardless of the number of passengers on board, to the expenses incurred in using the automobile, the total amount of which may not exceed the allowance granted to an employee of a department or body whose personnel is appointed in accordance with the Public Service Act (chapter F‑3.1.1) for use of the employee’s personal vehicle; (b) school transportation provided for in the Education Act (chapter I-13.3), the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14), the Act respecting private education (chapter E-9.1) or the General and Vocational Colleges Act (chapter C-29) and transportation of students of an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1); (c) transportation provided by a volunteer driver under the control of a humanitarian organization recognized by the Ministère de la Santé et des Services sociaux as part of one of its support or assistance programs, provided thati. the transportation is offered for a financial contribution limited, regardless of the number of passengers on board, to the expenses incurred in using the automobile as set by the organization’s board of directors, the total amount of which may not exceed the amount determined by government regulation, and
ii. the organization keeps a permanent register of trips which, for each trip provided, identifies the driver, the client and any accompanying person, and indicates the date, the pick-up point, the distance travelled and the destination;
(d) transportation provided by a social economy enterprise funded by a government program to offer assistance services to clients such as seniors, persons who are handicapped or ill or persons with decreasing independence, provided that the enterprise keeps a permanent register of trips which, for each trip provided, identifies the driver, the client and any accompanying person, and indicates the date, the pick-up point, the distance travelled and the destination;
(e) transportation provided to an impaired person by a volunteer driver under the control of a non-profit organization or legal person or by a driver remunerated by an enterprise, provided thati. the impaired person’s automobile is also driven to the destination,
ii. the transportation is provided by the volunteer driver without any intent of deriving pecuniary gain, and
iii. the non-profit organization or legal person or enterprise concerned keeps a permanent register of trips which, for each trip provided, identifies the driver, the customer and the accompanying person, and indicates the date, the pick-up point, the distance travelled and the destination;
(f) courtesy transportation provided by a driver remunerated by an enterprise, and offered free of charge to its customers;
(g) transportation provided for the purpose of community assistance to help or accompany a person, provided that the transportation is offered for a financial contribution limited, regardless of the number of passengers on board, to the expenses incurred in using the automobile, the total amount of which may not exceed the amount determined by government regulation;
(h) passenger transportation for baptisms, weddings or funerals or passenger transportation in antique automobiles over 30 years old; and
(i) transportation by ambulance or hearse.