Uber and Eva Drivers Who Carry On Other Commercial Activities

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

If you are an Uber or Eva driver who is registered for the GST and QST and you carry on commercial activities in addition to your Uber or Eva activities, you must report the GST and QST collected in respect of Uber or Eva activities in the manner outlined below.

Reporting GST and QST for the period including December 31

Uber and Eva collect the GST and QST on the services you render and remit them to us on your behalf. The taxes are calculated at the rates established in the agreements.

In the GST and QST return for the reporting period including December 31, you must report both the services you rendered as an Uber or Eva driver and the GST and QST collected on these services, as well as the information for the supplies you made as part of your other commercial activities during that reporting period.

Uber and Eva will provide you with the following information required for completing your return:

  • total amount for services you rendered as an Uber or Eva driver in the year ending on December 31;
  • total GST (calculated according to the rates established in the agreements) collected on the services you rendered, which Uber or Eva remitted to Revenu Québec on your behalf;
  • total QST (calculated according to the rates established in the agreements) collected on the services you rendered, which Uber or Eva remitted to Revenu Québec on your behalf.

Uber and Eva drivers who use the Quick Method of Accounting to calculate taxes for all commercial activities

If you elected to use the Quick Method of Accounting for calculating the taxes in respect of all your commercial activities, you cannot claim input tax credits (ITCs) or input tax refunds (ITRs) for most of your business expenses (fuel and telephone service costs, for example). However, you can claim ITCs and ITRs for capital expenses, such as the purchase of an automobile or a smart phone to be used primarily for your commercial activities. ITCs and ITRs claimed on the purchase of an automobile are generally calculated based on the capital cost allowance deducted in your income tax returns.

For help completing your GST and QST return for a reporting period that includes December 31, see Information for Uber Drivers Who Carry on Other Commercial Activities and Who Have Elected to Use the Quick Method of Accounting (MR-9.PC.2-V).

Note

The information in document MR-9.PC.2-V also applies to Eva drivers.

Uber and Eva drivers who do not use the Quick Method of Accounting to calculate taxes for all commercial activities

You are not required to use the Quick Method of Accounting for calculating taxes in respect of all your commercial activities. However, whatever method you choose must be applied to both your Uber activities and all your other commercial activities. Note that, regardless of the method chosen, the GST and QST in respect of your Uber or Eva activities must be reported in the period that includes December 31.

For help completing your GST and QST returns in a reporting period that includes December 31, see Information for Uber Drivers Who Carry on Other Commercial Activities and Who Have Not Elected to Use the Quick Method of Accounting (MR-9.PC.3-V).

Note

The information in document MR-9.PC.3-V also applies to Eva drivers.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter