STUDY OF REGULATIONS FOR TRANSPORTATION NETWORK COMPANIES (“TNCs”) FINAL REPORT February 2, 2016 The “Study of Regulations for Transportation Network Companies” was prepared by the Transportation Practice Group of Windels Marx Lane & Mittendorf, LLP in response to a public solicitation by the City of Mississauga awarded to the firm following a competitive procurement process. The overwhelming majority of services were contributed Pro Bono, including any and all services by Chair of the firm’s Transportation Practice Group, Matthew W. Daus, Esq. This report has been supplemented to include new material based on the direction given at the December 7, 2015 PVAC meeting, to update the report to address the following: • Update the review and analysis of TNC laws, regulations, and litigation in various jurisdictions across Canada. • Review and address Uber’s response to the “Study of Transportation Network Companies” dated December 7, 2015. • Provide a review and analysis of the Harmonized Sales Tax (HST)/(GST) issue as it relates to TNCs. Newly included sections are designated in the Table of Contents as [NEW] and updated sections are designated as [UPDATED]. Matthew W. Daus, Esq. Partner & Chair, Transportation Practice Group Windels Marx Lane & Mittendorf, LLP http://www.windelsmarx.com/index.cfm T. 212.237.1106 F. 212.262.1215
[email protected] 2 Table of Contents Executive Summary...................................................................................................................................... 4 1 Methodology ........................................................................................................................................