If you are an Uber driver, you must register for the GST and QST.

Under the agreement we entered into with Uber Canada Inc. and Rasier Operations B.V. (Uber), Uber collects the GST and QST on the services you provide and remits the taxes to us on your behalf.

For more information on this agreement and your obligations respecting the GST and QST, see Uber Drivers.

Reporting income

As an Uber driver, you are considered to be self-employed. Consequently, we consider that you are operating a business and must therefore report business income using the accrual method of accounting.

For more information, see Business and Professional Income (IN-155-V).

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