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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 Who Do Not Carry On Other Commercial Activities

If you are a driver related to a transportation system operator under agreement, such as Uber, you operate a taxi business and you carry on no other commercial activities, you must meet the following requirements respecting the GST and QST.

GST and QST registration

You must be registered for the GST and QST before making your first trip.

Use our Register for the GST/HST and QST – Drivers for a Transportation System Operator Under Agreement online service to quickly register for the taxes in a few easy steps.

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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Conditions for using the GST/HST and QST registration service

To use the Register for the GST/HST and QST – Drivers for a Transportation System Operator Under Agreement online service, you must meet the conditions below.  

Have a fiscal year ending on December 31

You must record your income and expenses based on a fiscal year ending on December 31.

Have an annual filing frequency

You must file an annual GST/HST and QST return based on a reporting period ending on December 31.

Agree to file your return online
Agree to receive alerts

You will receive an email reminding you to file your annual GST/HST and QST return.

If you cannot meet these conditions, see How to Register for the GST and QST for more ways to register.

Track a registration application

To track the status of your application, you can use the Track a Registration Application: New Businesses service if you registered through the Register for the GST/HST and QST – Drivers for a Transportation System Operator Under Agreement service.

Remitting the GST and QST

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.

However, in some situations, you may have to remit additional amounts directly to us when filing your tax return.

Instalment payments

If you receive form FPZ-558-V, GST/HST and QST Instalments, contact us.

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