T-11.2, r. 2.1 - Regulation respecting the dues provided for in section 287 of the Act respecting remunerated passenger transportation by automobile

Updated to 12 December 2023

This document has official status.

chapter T-11.2, r. 2.1

Regulation respecting the dues provided for in section 287 of the Act respecting remunerated passenger transportation by automobile

Act respecting remunerated passenger transportation by automobile

(chapter T-11.2, s. 287).

DIVISION I INTERPRETATION

S.Q. 2021, c. 15, s. 35.

1. In this Regulation,

“Act” means the Act respecting remunerated passenger transportation by automobile (chapter T-11.2);

“dues” means the dues payable under section 287 of the Act.

S.Q. 2021, c. 15, s. 35.

DIVISION II COLLECTING, RECORDING AND RENDERING AN ACCOUNT OF THE DUES

S.Q. 2021, c. 15, s. 35.

2. Every person required to collect dues under section 288 of the Act must indicate the dues separately from the trip fare on any invoice or other document evidencing the trip as well as in the person’s registers.

The dues must be referred to on the invoice or other document and in the registers by their name, an abbreviation of their name or a similar designation. No other form of reference to the dues may be used.

S.Q. 2021, c. 15, s. 35.

3. Where a person has charged to, or collected from, a customer an amount as or on account of dues in excess of the dues that were collectible, the person must adjust, refund or credit the excess amount in accordance with the rules set out in sections 447 and 449 of the Act respecting the Québec sales tax (chapter T-0.1), with the necessary modifications.

Where a person refunds or credits to a customer the entire fare paid for a trip, the person must also refund or credit the dues collected in respect of the trip.

S.Q. 2021, c. 15, s. 35.

4. A person must render an account under section 288 of the Act in the prescribed form containing prescribed information for each reporting period referred to in the third paragraph in respect of that person.

The rendering of account must be made, where the person is a person referred to in section 288.1 of the Act, at the time for communicating information to Revenu Québec, provided for in the agreement to ensure compliance with government requirements regarding taxation entered into pursuant to section 37 of the Act. In any other case, it must be made at the time at which the person must file the return provided for in Division IV of Chapter VIII of Title I of the Act respecting the Québec sales tax (chapter T-0.1).

For the purposes of the first paragraph, a reporting period referred to in respect of a person is,

(1)  where the person is referred to in section 288.1 of the Act, the period provided for, in relation to tax obligations, in the agreement to ensure compliance with government requirements regarding taxation entered into pursuant to section 37 of the Act; or

(2)  in any other case, the person’s reporting period for the purposes of Title I of the Act respecting the Québec sales tax.

S.Q. 2021, c. 15, s. 35.

5. A person referred to in section 288.1 of the Act must send to the Minister by way of electronic filing, according to the terms and conditions determined by the Minister, the form provided for in section 4.

S.Q. 2021, c. 15, s. 35.

REFERENCES

S.Q. 2021, c. 15, s. 35