![]() The amended definition only applies to taxable supplies of passenger transportation services that are made in the course of a commercial activity. To ensure that the GST/HST applies consistently to taxi services and commercial ride-sharing services, the definition of a taxi business was amended effective July 1, 2017, to also include persons carrying on a business of transporting passengers for fares by motor vehicle within a municipality and its environs if the transportation is arranged or coordinated through an electronic platform or system, such as a mobile application or website. Definition of taxi businessįor GST/HST purposes, prior to July 1, 2017, a taxi business was defined as “a business carried on in Canada of transporting passengers by taxi for fares that are regulated under the laws of Canada or a province”.Īll taxi operators are required to register for the GST/HST and to charge and collect tax on their fares, regardless of whether their total annual revenues from taxable supplies exceed the $30,000 small supplier threshold as the small supplier threshold does not apply to taxi businesses.
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