Drivers Related to a Transportation System Operator Under Agreement Who Carry On Other Commercial Activities

If you are a driver related to a transportation system operator under agreement, such as Uber or Eva, and you carry on or intend to carry on commercial activities in addition to your taxi business, you must meet your obligations respecting the GST and QST.

Registering for the GST and QST

If you registered for the GST and QST before becoming a driver related to a transportation system operator under agreement, you do not have to register again. Simply use the GST and QST registration numbers already assigned to you. You must, however, call us to update your file and register your new business activity code. 

If you are not registered for the GST and QST, you must register before making your first trip.

You can use the Register for the GST/HST and QST – Drivers for a Transportation System Operator Under Agreement online service to register in a few simple steps. You must first accept the conditions for use. These conditions may not be suited to your other business activities.

For information on other ways to register, see How to Register for the GST and QST.

Opening your mandatory billing file

You can use our registration service for drivers related to an operator to also request that we open your operator file for mandatory billing in the remunerated passenger transportation sector.

For more information, see Mandatory Billing in the Remunerated Passenger Transportation Sector.

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Remitting the GST and QST

Under the agreements with us, transportation system operators (such as Uber and Eva) 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.

However, in some situations, you may have to make an adjustment and remit additional amounts respecting these services when filing your tax return.


Regardless of the situation, you must remit the GST and QST collected for your other business activities according to the established terms.

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