Sharing Economy

In the sharing economy, individuals share or trade goods, services or knowledge in exchange for payment or for no payment at all. 

The many sharing or e-commerce platforms available have increased the number of transactions between individuals, to such an extent that the term “platform economy” is often used to encompass all related economic spinoffs.

Misunderstanding of tax laws

With the rise of the sharing economy and the increase in transactions between individuals, a growing number of people are unaware of or do not understand their tax obligations. This can apply to you if you earn income from the sharing economy.

This misunderstanding of existing laws has created two serious challenges for society and tax authorities:

  • The need for information has increased significantly, and the information provided is too often of poor quality.
  • Tax non-compliance may rise.  

In principle, you have to report all income you earn from the sharing economy, regardless of whether it was earned through a digital platform. There are a few exceptions to this rule, such as when you share expenses (carpooling for work, for example).

You may also have to register for the GST, HST or the tax on lodging as well as collect and remit those taxes.

Revenu Québec's role

Guided by values such as respect and service excellence, we constantly strive to provide you with first-rate information tailored to your needs.

To meet the increasing number of requests for information regarding transactions between individuals, we have added two sections to our website that deal with two key sectors of the sharing economy:

Read these sections to easily understand your rights and obligations.

Tax compliance agreements

Integrity and fairness are two of our driving values. That's why we work to ensure our tax system meets the new realities of the sharing economy and sharing platforms. 

Since 2016, we have signed two agreements with major players in the sharing economy:

These agreements provide a fair framework to ensure that transactions made in Québec using the Uber and Airbnb digital platforms comply with all tax laws.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter