Offering your driving services using a digital platform (e.g. Uber or Lyft)
You are considered self-employed and therefore have tax obligations.
Regardless of your total annual taxable sales, you must register for the GST and QST.
Also, amounts received for business activities conducted through a digital platform may be considered income.
Your obligations
You should read up on the mandatory billing measures for remunerated passenger transportation.
For more on your obligations, click Self-Employed Persons or Taxi Business Operators, or refer to the following:
- Taxi Businesses and Taxation (IN-314-V)
- Application to Open, Close or Change an Operator File (FO-350.DE-V)
Need help with your income tax?
If you earn income from the digital economy, see Income Tax Planning for the Self-Employed. The information is designed to help you develop good habits and adopt best practices for filing your income tax return. You'll find general information, tools such as income and expense journals, tax tables and a self-employment checklist that summarizes your tax obligations.
We also offer free one-on-one meetings and online group meetings to help the self-employed and small and medium-sized businesses understand their rights and tax obligations.
For information on registering for a one-on-one meeting, see One-on-One Meetings.