Sales tax in Quebec
Sales tax overview
What do I need to do?
As an Uber partner, you’re an independent contractor—you work for yourself. This means you’re required to report your income and applicable taxes, just like any business owner.
You’ll have to register and provide your GST and QST numbers to Uber before you can start driving. This will allow us to collect and remit the sales tax for each of your rides on your behalf.
Keep in mind
Although you’re not the one paying Revenu Quebec the GST/QST, you’re still responsible for filing your annual GST/ QST return at the end of the year (at the same time as filing your personal income tax). Your annual Tax Summary available on partner.uber.com will help you report your GST and QST amounts.
We encourage you to work with a tax professional if you need advice on filing your taxes.
Sales tax and returns
Providing GST/QST numbers
Before you start driving with Uber, you must provide your tax registration numbers (GST and QST). During your first visit to the Uber Centre for your registration, you’ll either fill out a form with your existing GST/QST numbers (if you already have them) or apply to request these numbers. You’ll receive your tax registration numbers by mail from Revenu Québec in the following weeks.
Quick accounting method
Revenu Québec requires GST/ QST to be filed using the quick accounting method. By completing the form and sharing your tax registration numbers, it allows us to collect and pay GST and QST on your behalf.
GST/ QST is already charged on the fares your riders pay. Each week, you’ll get a GST/QST credit of approximately 6% of the total ridesharing fares you charged your riders. This amount will be automatically remitted to you weekly by Uber.
When filing your taxes, it’s important to know you cannot request any additional sales tax credit or refund for your current operating expenses. However, you may be eligible for such a credit on capital expenses (Ex. the purchase a vehicle).
Remember, your tax situation is different from everyone else’s. So working with a tax professional can be your best option.