Additional explanations on the tax summary

These explanations are not tax advice and only contain additional information concerning the tax summary. Your tax situation is unique and could impact the treatment of different amounts. In particular, whether or not you register for the quick method of accounting for GST/QST may have tax implications. Please consult a tax professional for advice tailored to your situation.

What does the rider pay?

Additional fees: The additional fees do not contribute to your earnings but offset charges like regulatory fees, airport fees, booking fees, and others.

What do I earn as a driver?

You earn the rider’s fare minus the service fee you pay to Uber. Any additional fees do not contribute to your earnings. You also earn 100% of tips from riders.

Why does the rider pay more than I take home?

When the rider sees their price, it includes the fare plus all of the additional fees. These additional fees a rider pays can inflate the overall price of the trip, especially with airport trips. To determine your earnings, it’s best to look at the fare components on your receipt.

How do I get my sales total?

The first section of the tax summary (“Gross Fares Breakdown”) shows your total sales. This is the total amount you charged your individual passengers, including any fees or amounts subsequently paid to Uber (service fees, booking fees, split fare fees) or to other third parties (MTQ fee, airport fees).

Why is the total amount of my sales different from what I receive from Uber?

It is normal that this amount does not reflect the amounts paid to your account during the relevant period, because this is your total sales, not your income net of fees paid to Uber or to other third parties.

What fees do I charge to my clients but don’t get back to me?

The second section of the tax summary (“Fees Breakdown”) shows the total amounts you paid to Uber. In the case of service fees, this is a percentage fee. For other fees (except the Green Future program fee), these are amounts that you have charged your passengers, but that Uber charges you in full, such as the booking fee or the airport fee.

What’s the “Fee discount” section?

The “Fee Discount” section describes certain promotions offered by Uber that may from time to time reduce the total amount you pay to Uber as fees.

How do I calculate my net income?

To obtain your net income from fees paid to Uber or other third parties, that is to say the amount corresponding to the payments you received in your bank account, simply take the total from the first section by removing taxes, tolls, and the MTQ fee, and subtract from this amount the total amount of fees paid to Uber indicated in the second section.

What about tax?

The third section lists the amounts that are relevant for completing your GST/QST return. Self-employed individuals such as drivers can receive a refund equivalent to the amount of QST/GST paid on their expenses related to their activity (such as vehicle maintenance or gasoline). With the quick accounting method, this refund takes the form of an additional automatic weekly payment of 6.0864%, calculated based on the rates provided for in the agreement between Revenu Québec and Uber. In other words, of the 14.975% of combined GST/QST you charge on your ridesharing fares, 8.8886% is remitted to Revenu Québec on your behalf and 6.0864% is paid to you.

Note that under the quick accounting method, you cannot claim GST and QST credits individually for the tax paid on your operating expenses (such as vehicle maintenance), as the 6.0864% refund replaces those individual credits. However, you may be eligible for such a credit on capital expenses (Ex. the purchase of a vehicle).