Uber and Eva Drivers
Revenu Québec has entered into the following agreements with Uber (Uber Canada Inc. and Rasier Operations B.V.) and Eva (Eva Global Corp. and the Eva solidarity cooperative):
- l'Entente relative aux exigences de conformité fiscale au Québec à l'égard des chauffeurs utilisant les plateformes « uberX », « uberXL » ou « uberSELECT » (French only);
- l'Entente relative aux exigences de conformité fiscale à l'égard des chauffeurs utilisant la plateforme « Eva » (French only);
Under these agreements, Uber and Eva collect the GST and QST on services rendered by their drivers and remit them to us on their behalf. The taxes are calculated at the rates established in the agreements.
Uber and Eva provide their drivers with all the information required to complete their GST and QST returns for the period that includes December 31.
The agreements establish different requirements for:
Uber and Eva drivers must meet the usual requirements for filing income tax returns. For more information, see Business and Professional Income (IN-155-V).