T-11.2, r. 4 - Regulation respecting remunerated passenger transportation by automobile

Full text
89. Every business operator who collects dues in accordance with the first paragraph of section 85 must take into account the dues collected and, for each reporting period, at the time provided for in the sixth paragraph, report to the Minister the dues that the operator has or should have collected during the reporting period using the form in Schedule I, send the form to the Minister and, at the same time, remit the amount of the dues.
For the purposes of the first paragraph, and subject to the third paragraph, the business operator must send to the Minister, by using the form and payment slip available for that purpose on the website of the Ministère des Transports, the following information:
(1)  registration number with the Minister;
(2)  the reporting period concerned;
(3)  for that period:
(a)  the number of trips made; where applicable, specify the number of trips for each driver having made trips on behalf of the operator, including the file number entered on the driver’s licence;
(b)  the amount of the dues owed;
(c)  the file number entered on the document certifying the authorization of each automobile used for the trips;
(d)  for the operator or the operator’s service supplier, the information on the identification of the drivers having made trips and the automobiles used for that purpose.
In the case of an operator or the operator’s service supplier referred to in section 86, the information provided for in the second paragraph are sent to the Minister in the same form as that provided for in the agreement to ensure compliance with government requirements regarding taxation entered into pursuant to section 37 of the Act.
The business operator must make a report even if no trip giving rise to the dues is made during a given reporting period.
For the purposes of this section, a reporting period is
(1)  in the case of an operator or the operator’s service supplier referred to in section 86, the period provided for in the agreement regarding taxation entered into pursuant to section 37 of the Act;
(2)  in other cases, the operator’s reporting period for the purposes of Title I of the Act respecting the Québec sales tax (chapter T-0.1).
For the purposes of this section, the time to report to the Minister the dues is
(1)  in the case of an operator or the operator’s service supplier referred to in section 86, the time provided for communicating the information in the agreement to ensure compliance with government requirements regarding taxation entered into pursuant to section 37 of the Act;
(2)  in other cases, the time at which the operator must file the return provided for in Division IV of Chapter VIII of Title I of the Québec sales tax.
1046-2020O.C. 1046-2020, s. 89.
In force: 2020-10-10
89. Every business operator who collects dues in accordance with the first paragraph of section 85 must take into account the dues collected and, for each reporting period, at the time provided for in the sixth paragraph, report to the Minister the dues that the operator has or should have collected during the reporting period using the form in Schedule I, send the form to the Minister and, at the same time, remit the amount of the dues.
For the purposes of the first paragraph, and subject to the third paragraph, the business operator must send to the Minister, by using the form and payment slip available for that purpose on the website of the Ministère des Transports, the following information:
(1)  registration number with the Minister;
(2)  the reporting period concerned;
(3)  for that period:
(a)  the number of trips made; where applicable, specify the number of trips for each driver having made trips on behalf of the operator, including the file number entered on the driver’s licence;
(b)  the amount of the dues owed;
(c)  the file number entered on the document certifying the authorization of each automobile used for the trips;
(d)  for the operator or the operator’s service supplier, the information on the identification of the drivers having made trips and the automobiles used for that purpose.
In the case of an operator or the operator’s service supplier referred to in section 86, the information provided for in the second paragraph are sent to the Minister in the same form as that provided for in the agreement to ensure compliance with government requirements regarding taxation entered into pursuant to section 37 of the Act.
The business operator must make a report even if no trip giving rise to the dues is made during a given reporting period.
For the purposes of this section, a reporting period is
(1)  in the case of an operator or the operator’s service supplier referred to in section 86, the period provided for in the agreement regarding taxation entered into pursuant to section 37 of the Act;
(2)  in other cases, the operator’s reporting period for the purposes of Title I of the Act respecting the Québec sales tax (chapter T-0.1).
For the purposes of this section, the time to report to the Minister the dues is
(1)  in the case of an operator or the operator’s service supplier referred to in section 86, the time provided for communicating the information in the agreement to ensure compliance with government requirements regarding taxation entered into pursuant to section 37 of the Act;
(2)  in other cases, the time at which the operator must file the return provided for in Division IV of Chapter VIII of Title I of the Québec sales tax.
1046-2020O.C. 1046-2020, s. 89.