Uber or Eva Drivers Who Carry On Commercial Activities Solely with Uber or Eva
There are tax obligations that apply specifically to Uber and Eva drivers who carry on commercial activities solely with Uber or Eva.
You must register for the GST and QST. For information on how to register, see Registering for the GST and QST.
You must use the Quick Method of Accounting. 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.
Since you must use the Quick Method of Accounting to calculate the taxes in respect of your activities, you cannot claim input tax credits (ITCs) or input tax refunds (ITRs) for your business expenses (fuel and telephone expenses, 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.
As required by the Quick Method of Accounting, your annual return for the period ending December 31 must report all the services you rendered as an Uber or Eva driver as well as the GST and QST collected on these services.
Uber or 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.
For help completing your GST and QST returns for the annual reporting period ending on December 31, see Information for Uber Drivers Whose Only Commercial Activity Is with Uber (MR-9.PC.1-V).
The information in document MR-9.PC.1-V also applies to Eva drivers.