Behind on Your Uber HST Returns? How to Catch Up With the CRA

Written by [Owner] · Reviewed by [CPA name], CPA [only if she reviews] · Last reviewed October 28, 2026

Blog › Uber & Rideshare HST

Short answer If you're an Uber driver behind on HST returns, the CRA can assess the HST it thinks you owe, add penalties and daily compound interest, and hold GST/HST refunds until every return is filed. To catch up, register back to your first fare, rebuild each period from Uber tax summaries, claim the input tax credits still allowed, and file.

Every situation is different. This is general information, not advice for your file.

In this guide

What happens if you don't file your Uber HST returns?
You got a CRA letter. What should you do first?
How do you back-file missing HST returns?
Can you still claim input tax credits for past periods?
Can the CRA cancel the penalties?
How do you stay current from now on?

First, the rule that got you here. In Ontario, rideshare drivers must register for HST from their first paid trip, whatever they earn, because the $30,000 small supplier limit doesn't apply to ride-sharing. Food delivery is treated differently; the full explainer is in our post on do Uber drivers need HST under $30,000.

What happens if you don't file your Uber HST returns?

If you don't file your Uber HST returns, the CRA doesn't have to wait for you. The Excise Tax Act lets it assess you even when no return has been filed (section 299), and it can send a formal demand to file (section 282). The four-year limit on assessing a GST/HST period only starts once the return is actually filed (section 298), so unfiled years stay open.

Penalties, interest, held refunds and benefits

What	How it works (CRA rules, checked October 2026)
Late-filing penalty	1% of the amount owing, plus 25% of that 1% for each full month late, up to 12 months. No penalty if you owe $0 or the CRA owes you a refund.
Ignoring a demand to file	$250, on top of other penalties
Filing on paper when you must e-file	$100 the first time, $250 for each later return (applies to periods ending in 2024 and later)
Interest	Charged on the overdue balance at the prescribed rate, compounded daily. 7% for October to December 2026.
Held refunds	The CRA won't pay a GST/HST refund until all returns it knows about, including your income tax returns, are filed (Excise Tax Act s. 229(2)).
Tax deduction	You can't deduct these penalties on your income tax return.

The late-filing penalty is often smaller than people fear. The bigger costs are the HST itself, compounding interest, and a CRA estimate that ignores your expenses. The CRA may also apply income tax refunds or benefits against what you owe [verify].

Illustration only, round numbers. Say a driver had $33,900 in fares (HST included) for one year. HST in those fares is $33,900 × 13/113 = $3,900. HST paid on Uber fees, fuel and repairs for the business share comes to $1,800. Net tax owed: $2,100. Filed 20 months late, the late-filing penalty caps at 12 months: $21 + ($5.25 × 12) = $84. Interest at a flat 7% for 20 months would add roughly $250. That's about $2,434 in total, against $3,900 if the CRA had assessed without the expenses.

You got a CRA letter. What should you do first?

Read what kind of letter it is, note the deadline, and don't ignore it. Each type calls for a different first move:

Letter	What it means	First move
Request or demand to file	The CRA wants returns for listed periods by a set date	File by that date. Missing a demand adds $250.
Notice of assessment for a period you never filed	The CRA has estimated your HST	You have 90 days from the notice date to object. Filing the real return is usually the best answer.
Collections letter	There's a balance owing	Call the number on the letter and ask about a payment arrangement.

Then sign in to CRA My Business Account to see which periods are open. If you don't have an HST number yet, see the next section. If someone is helping you, authorize them as your representative so they can speak to the CRA for you.

How do you back-file missing HST returns?

To back-file HST returns as a rideshare driver, register (or confirm your registration) with the right start date, work out sales and HST for every reporting period from that date, and file each return electronically.

Get the registration effective date right

Your registration is effective from your first paid ride, even if you register years later (CRA Info Sheet GI-196). You were meant to apply within 30 days of that ride.

You can't register online if you've never filed an income tax return, your SIN is invalid, or you already have a business number. Call CRA Business Enquiries at 1-800-959-5525 or send Form RC1 instead. If you're also behind on income tax, start with our guide to catching up on years of unfiled taxes; the CRA won't release an HST refund until those returns are filed too.

Rebuild each period from Uber summaries

Download every annual (and monthly) Tax Summary from the Uber driver dashboard. Uber says each one shows gross fares, sales tax collected on trips, sales tax paid on Uber fees, and fees and mileage.
Set your periods. Most drivers are assigned annual reporting. For an individual with a December 31 year end, the return is due June 15 and the payment is due April 30.
Work out HST on fares. Use the HST shown on the summary. If none shows, the CRA's formula for tax-included fares is fare × 13/113 [verify how the CRA will treat fares where no HST was shown].
Add up HST you paid on business costs: Uber's fees, fuel, repairs, cleaning, and the business share of a lease or car purchase. Keep receipts; our guide to Uber driver vehicle expenses CRA covers what counts.
File each return electronically (GST/HST NETFILE or My Business Account), oldest first, and pay what you can.

Can you still claim input tax credits for past periods?

Yes, but only within the time limit. Input tax credits (ITCs) are the HST you paid on business costs. You subtract them from the HST you collected.

Time limits on ITCs

For most registrants, an ITC must be claimed by the due date of the return for the last reporting period that ends within four years after the end of the period in which you could first have claimed it (Guide RC4022).

For an annual filer with a December 31 year end, that generally means 2022 credits must be claimed on a return filed by June 15, 2027. The 2021 window closed June 15, 2026 [verify for your file]. Every month you wait, the oldest year's credits can drop off. That's often the strongest reason to file now.

Can you switch to the Quick Method for the back years? Usually not. The Quick Method (8.8% of HST-included fares for an Ontario services business) is an election with deadlines: annual filers elect by the first day of their second fiscal quarter, and a new registrant's first partial-year return sets the deadline at its due date. For old periods those dates have usually passed, so plan on the regular method [verify whether the CRA will accept a late election in your case]. You can still elect going forward. Our comparison of Uber driver quick method HST shows which one usually leaves more in your pocket.

Can the CRA cancel the penalties?

Sometimes. There are two routes. Neither one cancels the HST itself.

Taxpayer relief / VDP

	Voluntary Disclosures Program (VDP)	Taxpayer relief
Who it's for	You come forward to fix unfiled or wrong returns	Penalties or interest caused by circumstances beyond your control, like serious illness or a disaster
Relief	Before CRA contact (unprompted): 100% of penalties, 75% of interest. After a CRA letter about the issue (prompted): up to 100% of penalties, 25% of interest.	Case by case
Not available when	An audit has started. It's also unavailable if penalties are already assessed, if you only want to claim more ITCs, or if you want to make or change an election (like the Quick Method).	The request is more than 10 calendar years late
Form	RC199, plus returns for the most recent four years and payment (or a payment-arrangement request)	RC4288

A CRA letter doesn't shut you out of the VDP; it usually moves you to the "prompted" level, with less interest relief. The CRA says taxpayer relief requests currently take about 16 months.

Payment arrangements

If you can't pay all at once, you can set up a series of pre-authorized payments in My Business Account, or call the CRA. Businesses that owe $1,000 or more can explore and confirm payment arrangements online. Interest keeps running on the unpaid balance until it's paid [verify].

How do you stay current from now on?

Make sure Uber has your GST/HST number, set aside the HST shown on each weekly statement, and file every return on time, even when you owe nothing.

Simple monthly routine

Move the HST from each weekly payout into a separate savings account.
Save fuel and repair receipts (a photo is fine) in one folder per month.
Download Uber's monthly Tax Summary.
Put June 15 (return) and April 30 (payment) in your calendar if you file annually.
If last year's net tax was $3,000 or more, check whether you now owe quarterly instalments.

Key dates & numbers

*Last reviewed: October 28, 2026. Year-specific figures: re-check every January.*

Item	Figure	Source
HST rate, Ontario	13%	GI-196
Register by	Within 30 days of the first paid ride; effective from that ride	GI-196
Annual return / payment due (individual, Dec 31 year end)	June 15 / April 30	GI-196
Late-filing penalty	1% of amount owing + 0.25% per full month, max 12 months	CRA filing penalties
Demand-to-file penalty	$250	CRA filing penalties
Paper-filing penalty	$100 first, $250 after	CRA filing penalties
Interest on overdue GST/HST (Oct–Dec 2026)	7%, compounded daily	CRA prescribed rates
ITC time limit (most registrants)	4 years	RC4022
Quick Method rate, Ontario services business	8.8% (revenue limit $400,000)	RC4058
VDP relief, unprompted / prompted	100% / up to 100% of penalties; 75% / 25% of interest	GST/HST Memo 16-5-1
Taxpayer relief window	10 calendar years	CRA "Who can apply"
Time to object to an assessment	90 days	RC4022
Quarterly instalments trigger (annual filers)	Net tax $3,000+ this year and last	GI-196

What we see with clients [OWNER: add a real anonymised example — e.g. how many years behind, what the CRA letter said, which route was used and the outcome. Do not publish this box until a real example is supplied; leave it out rather than invent one.]

FAQ

I drove for Uber and never registered for HST. Do I still owe it? Yes. Rideshare drivers in Ontario must register from their first fare whatever they earn, so the CRA treats you as a registrant from that day. You owe HST on fares from then on, less any input tax credits that are still within the time limit.

Am I paying the HST from Uber's tax summary already when I file my income tax? No. HST is reported on a separate GST/HST return. Your income tax return (Form T2125) reports business income and expenses; it doesn't send the HST to the CRA.

How far back do I have to file? Back to the effective date of your registration, which is your first paid ride. The CRA's usual four-year limit on assessing a period doesn't start until the return is filed.

Sources

Also referenced (not a government source): Uber, Tax Information for Driver-Partners, for what the Uber Tax Summary contains.

Every situation is different. This is general information, not advice for your file.

Behind on your Uber HST and not sure where to start? We'll tell you which periods are open, what you can still claim, and whether the VDP fits, in one short call. [Book a free 15-minute call]

Related

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Catching up on years of unfiled taxes
Do Uber drivers need HST under $30,000
Uber driver quick method HST

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