# GST/HST for Gig Drivers (Canada)

**Category:** [Gig Taxes](https://community.mycartracks.com/c/gig-taxes/18)
**Created:** 2026-05-13 17:55 UTC
**Views:** 10
**Replies:** 0
**URL:** https://community.mycartracks.com/t/gst-hst-for-gig-drivers-canada/378

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## Post #1 by @MyCarTracks_support

![GST/HST for gig drivers return workflow in Canada](upload://75KYrojOhvU6Yh3yggCynmiVXWZ.svg)

GST/HST for gig drivers in Canada depends on what kind of driving you do, and the wrong assumption can mean registering late or doing extra filing you did not need.

Commercial ride-sharing is treated differently from delivery-only and courier work. Under CRA guidance for [commercial ride-sharing services](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-196/gst-hst-commercial-ride-sharing-services.html), self-employed commercial ride-sharing drivers have to register for GST/HST and charge tax on fares even if they are below the small-supplier threshold. CRA [gig economy guidance](https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/platform-economy/gig-economy.html) keeps the broader platform-work income and recordkeeping rules separate.

If you only do delivery, courier, or shopping work, do not assume the rideshare rule applies to you. Most businesses use CRA [GST/HST registration and start-charging rules](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html), including the $30,000 small-supplier test for taxable supplies in one calendar quarter or over four consecutive calendar quarters. If you mix rideshare and delivery, treat the rideshare side as the stricter rule and keep clean records for both.

## Quick answer: GST/HST for gig drivers

You likely need a GST/HST account right away if you provide taxable commercial ride-sharing services, such as driving passengers through a rideshare app. If you only deliver food, groceries, parcels, or other orders, the usual small-supplier threshold may apply unless another rule covers your exact activity.

Once you are registered, GST/HST is a separate file from income tax. You track GST/HST collected or collectible, eligible input tax credits, returns, payments, and instalments. You still report business income and expenses for income tax, usually with Form T2125.

## When a GST/HST account is required

Use this split first:

| Gig activity | GST/HST registration rule |
| --- | --- |
| Commercial ride-sharing passenger trips | Register and charge/collect GST/HST from the first taxable rideshare supply, even below $30,000. |
| Delivery-only, courier, or shopper work | Check the general small-supplier rules for taxable supplies. Registration is generally required after more than $30,000 in taxable supplies in one calendar quarter or over four consecutive calendar quarters. |
| Mixed rideshare and delivery work | Register for the rideshare activity and keep separate records for rideshare fares, delivery income, GST/HST, tips, fees, and expenses. |

The $30,000 test is based on revenue from taxable supplies before expenses, not your profit after fuel, platform fees, vehicle costs, or phone costs. For a sole proprietor, CRA says to include worldwide taxable supplies from all your businesses and associated persons where relevant. If your work pattern is unusual, get advice before deciding you are still a small supplier.

## Rideshare drivers: first-day GST/HST registration

For rideshare, the small-supplier threshold is not the main test. CRA treats a self-employed commercial ride-sharing driver like a taxi business for GST/HST purposes. That means you register even if your rideshare income is only a few thousand dollars.

Your effective registration date is tied to when you start making taxable commercial ride-sharing supplies. Do not wait until you cross $30,000, and do not treat the platform's tax summary as a substitute for your own GST/HST account and records.

For Uber rideshare work, weekly earnings statements and monthly or annual [Tax Summaries](https://www.uber.com/ca/en/drive/tax-information/) can show GST/HST collected from trips, but Uber says the Tax Summary is not an official tax document. For Lyft, the [Quarterly Earnings Summary](https://help.lyft.com/hc/en-ca/all/articles/115012926967-HST-info-for-drivers) can show earnings, GST/HST received, GST/HST paid on Lyft and third-party fees, ride kilometres, and tolls.

Use those platform summaries, but do not let them become your whole tax file. Keep your own GST/HST, income, fee, receipt, and kilometre records.

## Delivery and courier drivers: the small-supplier threshold

For delivery-only work, the general small-supplier rule is usually the starting point. You are generally a small supplier if you do not exceed $30,000 in taxable supplies in a single calendar quarter and do not exceed $30,000 over the last four consecutive calendar quarters.

The timing matters:

- If you exceed $30,000 in one calendar quarter, CRA says you stop being a small supplier on the supply that took you over the threshold. GST/HST starts on that supply.
- If you exceed $30,000 over the previous four consecutive calendar quarters, but not in one quarter, CRA says you stop being a small supplier at the end of the month after the quarter in which you exceeded the threshold. GST/HST starts on the first taxable supply after that.
- If you voluntarily register while still a small supplier, you may be able to claim eligible input tax credits, but you also take on GST/HST filing and remittance work.

Example: you earn $2,000 from delivery in January to March, $15,000 in April to June, $3,000 in July to September, and $11,000 in October to December. That is $31,000 over four consecutive calendar quarters. Under the general rule, you would stop being a small supplier at the end of the month after the quarter that took you over the threshold, so your GST/HST obligation would start after that following month rather than back at the first January delivery.

## How to register for a GST/HST account

[Business Registration Online](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/registering-your-business/bro-register.html) can register a Business Number and GST/HST program account for resident businesses. Business-number and CRA program-account registration by phone is no longer available as of November 3, 2025.

Before registering, collect:

- your legal name, SIN, date of birth, and address details
- your business activity description
- your effective registration date
- your fiscal year-end
- your expected annual revenue
- the reporting period you want, if you plan to request a non-default period
- any existing Business Number or CRA program accounts

If you cannot register online, CRA points residents to [Form RC1](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/rc1.html) by mail for a Business Number and certain program accounts, including GST/HST. Quebec businesses have their own GST/HST and QST administration through Revenu Quebec, so Quebec drivers should use the Quebec-specific process.

## GST/HST rates and included-tax math

GST/HST rates depend on the province or territory and the place-of-supply rules. Use the CRA [GST/HST calculator and rate table](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html) before you file; Nova Scotia changed to 14% on April 1, 2025, Ontario is 13%, and Alberta is 5%.

Rideshare fares often include GST/HST rather than showing the tax as an extra amount the passenger pays on top. To back out included tax, use:

`included GST/HST = total fare x rate / (100 + rate)`

For a $50 Ontario fare at 13%, the included HST is:

`$50 x 13 / 113 = $5.75`

Use platform summaries where they are available, then reconcile them with your own income and expense records. If you use several apps, do this by platform so one app's GST/HST totals do not get blended into another app's statements.

## Reporting GST/HST to the CRA

After registration, your GST/HST return reports net tax for the reporting period. Net tax generally starts with GST/HST collected or collectible and subtracts eligible input tax credits and other allowed credits or adjustments.

Input tax credits are tied to GST/HST paid or payable on purchases used in your commercial activity. For a gig driver, that can include the business-use portion of GST/HST on eligible costs such as fuel, charging, repairs, maintenance, vehicle expenses, phone costs, supplies, and platform fees where the tax was charged and the expense is eligible.

Your income-tax vehicle expense claim still needs its own support. CRA [motor vehicle expense guidance](https://www.canada.ca/en/revenue-agency/services/tax/businesses/small-businesses-self-employed-income/business-income-tax-reporting/business-expenses/motor-vehicle-expenses.html) and [motor vehicle records guidance](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/business-expenses/motor-vehicle-expenses/motor-vehicle-records.html) require total kilometres, business kilometres, trip details, receipts, and a business-use percentage for mixed-use vehicles.

## Regular method, ITCs, and quick method

Most new drivers think about GST/HST in two pieces: what came in and what can be credited.

Under the regular method, you calculate GST/HST collected or collectible, subtract eligible input tax credits, and remit the net amount. This method needs receipts and records because your ITCs are tied to the actual GST/HST paid on eligible business purchases.

The quick method is different. Eligible registrants charge GST/HST in the usual way, then remit using the applicable quick-method rate. Use CRA [Form GST74](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/gst74.html) to elect or revoke the quick method. The quick method can reduce bookkeeping, but it is not automatically better. It can also limit ITCs, so compare it with your actual costs before electing.

## Filing periods and deadlines

Your GST/HST reporting period can be annual, quarterly, or monthly. Under CRA [reporting-deadline guidance](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html), monthly and quarterly filers generally file and pay one month after the reporting period ends.

For annual filers with a December 31 fiscal year-end and business income, the final GST/HST payment deadline is April 30 and the filing deadline is June 15. Do not confuse the June filing date with the payment date.

If you want to change your GST/HST reporting period, CRA provides [Form GST20](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/gst20.html). Some drivers prefer annual filing because it means fewer returns. Others prefer quarterly or monthly because it keeps tax cash closer to the period when it was collected.

## Quarterly GST/HST instalments

Annual filers may still need to pay during the year. Under CRA general registrant guidance, annual filers generally have to make quarterly instalments when net tax was at least $3,000 in the previous fiscal year and will be at least $3,000 in the current fiscal year.

For a December 31 fiscal year-end, CRA example instalment dates are:

| Fiscal quarter | Instalment due date |
| --- | --- |
| January 1 to March 31 | April 30 |
| April 1 to June 30 | July 31 |
| July 1 to September 30 | October 31 |
| October 1 to December 31 | January 31 |

Set the GST/HST cash aside as it comes in. It is easy to spend fares, tips, and reimbursements together, then find out months later that the GST/HST portion was never yours to keep.

## Records to keep

Keep a GST/HST folder for the year. Include:

- GST/HST registration confirmation and effective date
- Business Number and GST/HST program account details
- Uber, Lyft, delivery, courier, and shopper earnings statements
- GST/HST collected or collectible by platform
- GST/HST paid on platform fees and other eligible costs
- fuel, charging, repair, maintenance, insurance, phone, parking, toll, supply, and professional-fee receipts
- kilometre logs by vehicle and platform
- total vehicle kilometres and business kilometres
- GST/HST returns, payments, instalments, and CRA notices
- notes explaining corrections, refunds, missed trips, account changes, or mixed rideshare/delivery activity

[MyCarTracks automatic mileage tracking](https://www.mycartracks.com/products/automatic-mileage-tracking) can help keep the kilometre side of this file current. Tag trips by platform, separate rideshare from delivery, and export monthly reports to match against income statements and receipts.

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## FAQ

### Do all gig drivers in Canada need a GST/HST number?

No. Commercial ride-sharing drivers generally need to register from the start. Delivery-only, courier, and shopper work usually starts with the general small-supplier threshold unless another GST/HST rule applies to that exact activity.

### I earned less than $30,000 from rideshare. Do I still need to register?

Yes, if the work is taxable commercial ride-sharing. CRA says commercial ride-sharing drivers must register for GST/HST and charge/collect tax on fares even below the $30,000 small-supplier threshold.

### I only deliver food. When do I register?

Check the general small-supplier rules. Registration is generally required if taxable supplies exceed $30,000 in one calendar quarter or over the previous four consecutive calendar quarters. The exact effective date depends on which threshold test you crossed.

### Can I fix a GST/HST return if I forgot ITCs?

GST/HST ITC corrections have timing rules. Do not guess or quietly change your records. Check CRA guidance for your return period or ask a tax professional how to claim missed ITCs correctly.

### Is GST/HST the same as income tax?

No. GST/HST is sales tax collected or collectible on taxable supplies, reduced by eligible credits and adjustments. Income tax is based on business income and deductible expenses. Canadian self-employed gig drivers usually report business income and expenses on Form T2125.

## What to read next

- [Gig Driving Guide (Canada)](https://community.mycartracks.com/t/gig-driving-guide-canada/374)
- [Mileage Tracking App Checklist (Canada)](https://community.mycartracks.com/t/mileage-tracking-app-checklist-canada/377)
- [Delivery and Rideshare Driver Earnings (Canada)](https://community.mycartracks.com/t/delivery-and-rideshare-driver-earnings-canada/373)
- [Self-Employed Vehicle Expense Deductions (Canada)](https://community.mycartracks.com/t/self-employed-vehicle-expense-deductions-canada/353)
- [CRA Mileage Log Requirements (Canada)](https://community.mycartracks.com/t/cra-mileage-log-requirements-canada/354)

## Sources

- [CRA gig economy guidance](https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/platform-economy/gig-economy.html)
- [CRA GST/HST and commercial ride-sharing services](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-196/gst-hst-commercial-ride-sharing-services.html)
- [CRA when to register for and start charging GST/HST](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html)
- [CRA Business Registration Online resident guidance](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/registering-your-business/bro-register.html)
- [CRA GST/HST reporting requirements and deadlines](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html)
- [CRA GST/HST calculator and rates](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html)
- [CRA Form GST20](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/gst20.html)
- [CRA Form GST74](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/gst74.html)
- [CRA Form T2125](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t2125.html)
- [CRA motor vehicle records](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/business-expenses/motor-vehicle-expenses/motor-vehicle-records.html)
- [Uber Canada tax information](https://www.uber.com/ca/en/drive/tax-information/)
- [Lyft Canada GST/HST info for drivers](https://help.lyft.com/hc/en-ca/all/articles/115012926967-HST-info-for-drivers)

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**Canonical:** https://community.mycartracks.com/t/gst-hst-for-gig-drivers-canada/378
**Original content:** https://community.mycartracks.com/t/gst-hst-for-gig-drivers-canada/378