Transporting passengers via Uber
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)