As of October 10, 2020, if you're a new driver who transports passengers for remuneration for a transportation system operator under agreement, such as Uber and Eva, you can use our new simplified service to register for the GST/HST and QST. It's fast and easy!

The term “transportation system operator under agreement” refers to:

• a person who oversees registered drivers and vehicles and who has entered into an agreement with us to respect government requirements regarding the GST/HST and QST; and
• suppliers who have entered into an agreement with us and whose services have been retained by such operators.

Note that if you are already registered for the GST/HST and QST for another commercial activity, you do not have to register again.

As a driver for a transportation system operator under agreement, you must:

• be registered for the GST/HST and QST before you make your first trip;
• report the GST/HST and QST that the operator collects for you.  

In addition, under their agreements with us, operators must:

• collect the GST/HST and QST on services their drivers provide;
• remit the taxes collected for their drivers at the rates set out in the agreements.

For more information, see Drivers Related to a Transportation System Operator Under Agreement (Such as Uber or Eva).