T-11.2 - Act respecting remunerated passenger transportation by automobile

Section 288 Disposition versions

2021-10-01

288. A person carrying on a taxi business within the meaning of section 1 of the Act respecting the Québec sales tax (chapter T-0.1) who is required to be registered in accordance with section 407 or 407.1 of that Act or a person referred to in section 288.1 must, as a mandatary of the Minister of Revenue and in accordance with the conditions determined by government regulation,

(1)  collect the dues when collecting the fare and keep an account of the dues; and

(2)  render an account to the Minister of the dues that the person has collected or should have collected in a reporting period and, on or before the time at which the person must render an account to the Minister for the period, remit to the Minister the amount of the dues.

A person is required to render an account even if no trip giving rise to dues is made in a reporting period.

The dues collected are credited to the Land Transportation Network Fund, established by paragraph 1 of section 12.30 of the Act respecting the Ministère des Transports (chapter M-28), after deduction of any refunds and collection expenses.

2019, c. 18, s. 288; 2021, c. 15, s. 32.

2020-10-10

288. The Government determines, by regulation, how the dues are to be collected. The dues collected are credited to the Land Transportation Network Fund established by paragraph 1 of section 12.30 of the Act respecting the Ministère des Transports (chapter M-28).

2019, c. 18, s. 288.

Not in force

In force: 2020-10-10

288. The Government determines, by regulation, how the dues are to be collected. The dues collected are credited to the Land Transportation Network Fund established by paragraph 1 of section 12.30 of the Act respecting the Ministère des Transports (chapter M-28).

2019, c. 18, s. 288.