Uber Drivers Who Carry On Other Commercial Activities

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

Reporting GST and QST in respect of Uber activities in your return for the period including December 31

Uber collects the GST and QST on services rendered by its drivers in the usual way and remit the taxes to Revenu Québec on their behalf. The taxes are calculated according to the rates established in the agreement.

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

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.

Uber drivers who use the Quick Method of Accounting to calculate taxes in respect of 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).

Uber drivers who do not use the Quick Method of Accounting to calculate taxes in respect of 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 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).

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