Uber Drivers

On September 7, 2016, Revenu Québec, Uber Canada Inc. and Rasier Operations B.V. (Uber) entered into an agreement. The text of the agreement (Entente relative aux exigences de conformité fiscale au Québec à l'égard des chauffeurs utilisant les plateformes « uberX », « uberXL » ou « uberSELECT ») is available only in French.

Under this agreement, Uber regularly collects the GST and QST on services rendered by its drivers and remits the taxes to Revenu Québec on their behalf. The GST and QST are calculated according to the rates established in the agreement.

Uber will provide its drivers with all the information required to complete their GST and QST returns for the period that includes December 31.

The agreement established different requirements for:


Uber drivers must meet the usual requirements for filing income tax returns. For more information, see Business and Professional Income (IN-155-V).

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