T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 350.62r5 Disposition versions

2021-03-10

350.62R5. For the purposes of subparagraph 10 of the first paragraph of section 350.62R3, the description of a passenger transportation service is sufficiently detailed if it contains the following information:

(1)  mention of the method of calculation used to set the fare;

(2)  mention that the service is a drive-you-home or a cost-sharing transportation service, if applicable;

(3)  mention that a discount is given, if applicable;

(4)  mention that dues are to be paid pursuant to the Act respecting remunerated passenger transportation by automobile (chapter T-11.2), if applicable, and the amount of the dues; and

(5)  mention of each property and service being supplied and the amount paid or payable by the recipient for each property and service or, if the property or service is provided without charge, mention to that effect.

For the purposes of subparagraph 2 of the first paragraph, in the case of cost-sharing transportation where more than one transaction is conducted in connection with the same trip, at the time of a transaction the person must send the Minister the information required under subparagraphs 8, 9 and 12 of the first paragraph of section 350.62R3 for each of the preceding transactions.

For the purposes of this section, cost-sharing transportation means a trip with more than one passenger, each having separately requested the trip to the same destination or to more than one destination along the same route, provided the trip was organized and coordinated by a platform or electronic system that allows each passenger to agree in writing and in advance to share the cost of the trip.

O.C. 164-2021, s. 3.