Uber Drivers Who Carry On Commercial Activities Solely with Uber
There are tax obligations that apply specifically to Uber drivers who carry on commercial activities solely with Uber.
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 collects the GST and QST on services rendered by its drivers in the usual way and remits the taxes to Revenu Québec on their behalf. The GST and QST are calculated according to the rates established in the agreement.
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 driver as well as the GST and QST collected on these services.
Uber will provide you with the following information required for completing your return:
- total amount for services you rendered as an Uber driver in the year ending on December 31;
- total GST (calculated according to the rates established in the agreement) collected on the services you rendered, which Uber remitted to Revenu Québec on your behalf;
- total QST (calculated according to the rates established in the agreement) collected on the services you rendered, which Uber 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).