Short answer Uber rideshare drivers in Ontario need a GST/HST number from their first paid trip, even if they earn less than $30,000. The CRA treats ride-sharing as a taxi business, so the small-supplier rule doesn't apply. Uber Eats, DoorDash and Skip couriers who only deliver food or parcels don't have to register until their taxable revenue passes $30,000.
In this guide
- Do Uber drivers need an HST number if they earn under $30,000?
- Do Uber Eats, DoorDash and Skip drivers need to register?
- What if you do both rides and deliveries?
- Doesn't Uber collect the HST for you?
- How soon do you need to register, and how?
- What if you've already been driving without one?
| You do… | Register for GST/HST? | When |
|---|---|---|
| Uber, Lyft or other rideshare (passengers) | Yes, at any income | From your first paid trip; apply within 29 days |
| Food or parcel delivery only (Uber Eats, DoorDash, Skip, Instacart) | Only once you pass $30,000 | When you stop being a small supplier |
| Both | Yes, for the rides | Delivery becomes taxable once rides + delivery pass $30,000 |
Do Uber drivers need an HST number if they earn under $30,000?
Yes. Uber rideshare drivers must register for the GST/HST no matter how little they earn. Since July 1, 2017, the GST/HST definition of a "taxi business" has included anyone who drives passengers for fares when the ride is arranged through an app or website. Taxi businesses have never been allowed to use the $30,000 small-supplier threshold (CRA, GI-196).Yes: the small-supplier rule doesn't apply to commercial ride-sharing
The CRA's sharing-economy page says it plainly: "The $30,000 small supplier threshold does not apply for commercial ridesharing services" (CRA, Sharing economy). A part-time weekend driver must register, charge 13% HST on Ontario fares, file and remit, just like a full-timer.
You may still read online that rideshare drivers only register "after $30,000". That was true before July 2017. It hasn't been true since. If you're unsure where your income sits, our page on Uber driver taxes in Ontario covers the full picture.
Do Uber Eats, DoorDash and Skip drivers need to register?
Not until they earn more than $30,000. Food and parcel delivery isn't passenger transportation, so the taxi rule doesn't reach it. Uber Eats, DoorDash, SkipTheDishes and Instacart couriers are small suppliers until their taxable revenue passes $30,000. The CRA's own Uber Eats example says GST/HST is charged on ride-sharing sales "but not from food delivery services" (CRA, Sharing economy).The $30,000 small-supplier test
You stop being a small supplier in either of these cases (CRA, When to register):
- Over $30,000 in a single calendar quarter. You stop being a small supplier straight away and must charge HST on the delivery that took you over.
- Over $30,000 across four consecutive calendar quarters (without passing it in any one quarter). You stop being a small supplier at the end of the month after the quarter in which you went over.
The $30,000 counts all your taxable revenue from every business you run, not just one app. Your T4 wages from a job don't count.
Illustration only: a courier earns $8,000 a quarter from Uber Eats and DoorDash combined. After four quarters that's $32,000, so they pass the threshold in the fourth quarter and must register from the first delivery after the end of the following month.
Voluntary registration: pros and cons
Delivery-only couriers under $30,000 can register voluntarily (CRA, When to register).
| Pros | Cons |
|---|---|
| You can claim input tax credits on business costs such as fuel, repairs and a vehicle purchase | You must charge HST on taxable delivery income and file a return every period, even a nil one |
| Already set up if you pass $30,000 or add rides | Some delivery apps don't add HST to courier pay, so the tax may come out of your earnings [verify per platform] |
Once you register, the $30,000 test no longer protects you. Run the numbers before you do it.
What if you do both rides and deliveries?
You must register because of the rides, but your HST number only covers the rides while your total taxable revenue stays at $30,000 or less. Above that, you charge HST on deliveries too. GI-196 says a small supplier's registration "will only apply in respect of their commercial ride-sharing services unless they request otherwise" (CRA, GI-196).The CRA gives this example: $20,000 of rides plus $15,000 of other taxable income is $35,000. The driver is no longer a small supplier and must charge HST on the full $35,000.
A common mix-up: a driver opens an HST account for rides, then hears they now owe HST on every Uber Eats delivery. Under $30,000 combined, they don't.
Doesn't Uber collect the HST for you?
Uber collects the HST from the rider, but in Ontario it passes that money to you and you send it to the CRA. Uber says drivers outside Quebec are "responsible to collect, remit, and file" their HST, and the HST from your trips is paid to you each week and shown on your Tax Summary (Uber, Tax information). Only in Quebec does Uber remit the tax for drivers.The CRA's 2021 digital-economy rules don't change this. Since July 1, 2021, platforms have had to collect GST/HST on digital products and services, on goods in fulfilment warehouses and on short-term rentals such as Airbnb (CRA, Digital economy). Rides and food delivery aren't on that list. The CRA reminds drivers who use an app that "it is still your responsibility" to make sure the HST is charged, collected and remitted (CRA, Sharing economy).
The HST in your weekly Uber pay isn't yours to spend, so set it aside. Our guide on Uber tax summary HST collected shows where to find it, and many drivers file under the quick method of accounting Ontario offers.
How soon do you need to register after your first trip?
Your registration takes effect on the day of your first paid ride, and you must apply within 29 days. The CRA's example: a driver who gives a first ride on September 1 must apply by September 30, with an effective date of September 1 (CRA, GI-196). Uber also asks for your number in the app and warns that your account may be put on hold until you add it (Uber, Tax information).Business Number + RT account steps
- Sign in to a CRA account. Business Registration Online (BRO) needs one (CRA, Register for a GST/HST account).
- Have your details ready: SIN, date of birth, home address, an estimate of yearly revenue, and the date of your first paid ride (your effective date).
- Register in BRO. You get a nine-digit Business Number and a 15-character GST/HST number ending in RT0001. Save or print it during the session, because it isn't mailed to you.
- Choose your filing frequency. Most new drivers get an annual period (CRA, GI-196).
- Enter the number in the Uber Driver app under Tax Info › Tax Settings.
You can't use BRO if you already have a Business Number or have never filed a tax return. You can register by phone at 1-800-959-5525 or on Form RC1 (CRA, GI-196). Prefer someone else to handle it? We do GST/HST registration and filing for drivers.
What if you've already been driving without one?
You still owe HST from your first ride, so register now with your real start date as the effective date. The CRA charges a late-filing penalty of 1% of the balance owing plus 0.25% of that balance for each full month late, up to 12 months. If you ignore a demand to file, it adds $250 (CRA, GST/HST filing penalties). Interest also runs on unpaid amounts.The good news: if Uber paid HST into your account, that money covers most of what you owe. To fix the past years, read how to catch up on missed Uber HST returns.
Key dates & numbers
| Item | Figure | Source |
|---|---|---|
| Ontario HST rate | 13% | GI-196 |
| HST in an HST-included Ontario fare | fare × 13 ÷ 113 | GI-196 |
| Rideshare registration rule start | July 1, 2017 | GI-196 |
| Small-supplier threshold (delivery-only) | $30,000 in one quarter or four consecutive quarters | When to register |
| Deadline to apply after first ride | Within 29 days | When to register; GI-196 |
| Annual filer (individual, Dec 31 year-end): return due | June 15 | GI-196 |
| Annual filer: payment due | April 30 | GI-196 |
| Quick method eligibility ceiling | $400,000 taxable revenue | GI-196 |
Last reviewed: [date]. Internal: re-check every January.
What we see with clients [OWNER: add a real anonymised example, e.g. a driver who mixed rides and deliveries or registered late. Do not publish this box until a real example is supplied. Leave it out rather than invent one.]
FAQ
Do Lyft drivers follow the same rule as Uber drivers? Yes. The rule covers any passenger ride arranged through an app or website, so Lyft and other rideshare drivers must also register from their first paid trip.
Does Uber Eats charge HST on my delivery pay? Uber Eats couriers under $30,000 don't charge HST on deliveries, so registration is optional for them. Once your taxable revenue passes $30,000, you must register and account for HST on deliveries too.
Does the HST Uber gives me count as my income? No. The HST Uber passes to you is tax you collected for the CRA, not earnings. Report fares without HST as business income on Form T2125, and report the HST on your GST/HST return.
Do DoorDash and SkipTheDishes drivers follow the same rule as Uber Eats? Yes. Delivery-only work on any app follows the $30,000 small-supplier test. What matters is whether you carry passengers, not which app you use.
Sources
- Canada Revenue Agency, GST/HST and Commercial Ride-sharing Services (GI-196, Feb 2023; page modified 2025-04-24): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-196/gst-hst-commercial-ride-sharing-services.html
- Canada Revenue Agency, Sharing economy (modified 2025-10-20): https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/platform-economy/sharing-economy.html
- Canada Revenue Agency, When to register for and start charging the GST/HST (modified 2026-06-16): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html
- Canada Revenue Agency, Register for a GST/HST account (modified 2026-10-19): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-account/register-account.html
- Canada Revenue Agency, GST/HST for digital-economy businesses: Overview (modified 2025-10-08): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/digital-economy.html
- Canada Revenue Agency, GST/HST filing penalties (modified 2025-06-16): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/complete-file-penalties-interest.html
- Uber, Tax information for driver-partners (platform guidance, not a CRA source): https://www.uber.com/ca/en/drive/tax-information/
Every situation is different. This is general information, not advice for your file.
Not sure whether you should be registered? Send us your Uber or delivery tax summary and we'll tell you in one call whether you need an HST number, and from what date. [Book a free 15-minute call]
Related
- Uber driver taxes in Ontario
- How to file your Uber HST return in Ontario
- Quick method vs regular method for Uber drivers
- GST/HST registration and filing
