Passenger transport invoicing in Canada — provincial scope and Quebec requirements

Check the tax workflow for your province

In Québec, activities covered by mandatory billing in remunerated passenger transportation use a certified sales recording system (SEV) connected to MEV-WEB. This provincial requirement does not automatically apply throughout Canada.

Separate Logipax booking records from the fiscal system. Check the product and version against Revenu Québec’s authorised list and test the process with the provider. This guide does not establish that Logipax is certified.

Establish the facts before tax treatment

Describe the service, route, customer, parties and included items in the Toronto → Ottawa example. Request advice for this specific case in Canada and keep the assumptions in writing.

Keep CAD, locations and duration in the working model; add a rate, exemption or tax statement only after qualified review.

Apply the guide to a real case

Pick a service you actually run and follow it from request to invoice, noting what changes at each step.

Take the Toronto → Ottawa example as the working scenario: a group charter with the vehicle reserved for the day and a quote in CAD. Replace names and contact details with fictional data, then ask the person who performs this service to review each step.

Keep evidence and decisions together

Link records, confirmations and exceptions to a trip reference. Keep dates, owners and versions so the accepted arrangement can be recovered.

Check before the next service

Before a service such as Toronto → Ottawa, compare the accepted request, assignment, instructions and retained records. Flag missing items, assign an owner and get confirmation before dispatch.

• Service and parties described
• Location and bundled items listed
• Dated tax review tied to the scenario