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The Charter of the French language and its regulations govern the consultation of English-language content.

Drivers Related to a Transportation System Operator Under Agreement (such as Uber)

If you are a driver related to a transportation system operator under agreement  and you operate a taxi business, you must:

  • be registered for the GST and QST, regardless of the total of your annual taxable sales;
  • be registered for these taxes before making your first trip;
  • file a GST and QST return.

Note that special rules apply to your situation. See the following pages for more information:


Drivers related to a transportation system operator under agreement must meet the usual requirements for filing income tax returns. For more information, see Taxi Business Operators and document IN-155-V, Business and Professional Income.

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Obligations of transportation system operators under agreement

Under the agreements with us, transportation system operators (such as Uber) must collect the GST and QST on services you provide through their platform and remit the taxes on your behalf at the rates established in the agreements.

In addition, so that you can file your GST and QST return, the operator must provide you with the following information for each reporting period:

  • the total amounts collected, including taxes, for the services you provided using their platform;
  • the GST and QST amounts the operator collected on your behalf;
  • the GST and QST amounts to be reported, calculated using the Quick Method of Accounting;
  • the total amounts the operator remitted to us on your behalf at the rates established in the agreement;
  • the total amounts the operator remitted to you.

Operators under agreement must also report and remit the remunerated passenger transportation dues collected on each trip made.

However, contact us if the fares for the trips you make are not paid in full to an operator under agreement.

Fore more information, see Remunerated Passenger Transportation Dues.

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Assistance for taxi business operators

Need help understanding your rights and tax obligations? Why not join us for a free one-on-one or group meeting? To learn more, click Help for Businesses and the Self-Employed.

We also hold group meetings online. See our page Évènements (in French only) on Facebook for details.

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