Rates Established in the Agreements with Operators – Remunerated Passenger Transportation
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.
The rates are shown in the table below.
| GST | QST | TOTAL | |
|---|---|---|---|
| Taxes collected by transportation system operators under agreement | |||
| Rates of taxes collected by operators on services rendered by their drivers | 5.00% | 9.975% | 14.975% |
| Taxes remitted to Revenu Québec by transportation system operators under agreement on behalf of their drivers | |||
|
Rates according to the Quick Method of Accounting GST: 3.6% of the sum of the services rendered by their drivers and the GST on the services (3.6% × 1.05) QST: 6.6% of the sum of the services rendered by their drivers and the QST on the services (6.6% × 1.09975) |
3.78% | 7.26% | |
|
1% credit on taxable supplies GST: 1% credit on the first $30,000 in taxable supplies, GST included QST: 1% credit on the first $31,421 in taxable supplies, QST included |
(1.05%) | (1.10%) | |
| Rates of taxes collected by operators and remitted to Revenu Québec on behalf of their drivers | 2.73% | 6.16% | 8.89% |
| Taxes remitted to their drivers by transportation system operators under agreement | |||
| Rates of taxes collected by operators on services rendered by their drivers | 5.00% | 9.975% | 14.975% |
| Rates of taxes collected by operators and remitted to Revenu Québec on behalf of their drivers | 2.73% | 6.16% | 8.89% |
| Rates of taxes collected by operators and remitted to their drivers | 2.27% | 3.82% | 6.09% |