Transporting passengers via Uber

You provide remunerated passenger transportation services using a taxi or similar vehicle.


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.

End of note

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 or Close an Operator File: Mandatory Billing in the Remunerated Passenger Transportation Sector (TR-350.61-V)

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