37. When the fare of a trip made as part of the transportation system is collected electronically, on behalf of the drivers registered with the system operator, by the operator or a supplier whose services the operator retains, the operator or, if applicable, the supplier must enter into an agreement with the Minister of Revenue to ensure compliance with government requirements regarding taxation.
The Minister of Revenue may, on such conditions the Minister determines, exempt an operator or supplier or a class of operators or suppliers from the requirement set out in the first paragraph. The Minister may, however, cancel the exemption or modify the conditions.
2019, c. 18, s. 37; 2021, c. 14, s. 2391.