What you need to know
Your Uber Tax Summary
What is it? Your Tax Summary is a document that provides a detailed breakdown of your earnings (gross fares) and potential business expenses. It’s not an official tax document but helps you or your preferred tax professional prepare your tax return.
Who gets it? If you drive with Uber, you’ll receive a Tax Summary. Every Uber partner gets one.
Where is it? You can access your Tax Summaries by logging in to partners.uber.com and clicking on Tax Summary.
When is it available? Your annual Tax Summary will be released in February for the previous year. No need to worry, we’ll send you an email once it’s available.
Terms and definitions
Gross Uber rides fares
The gross fare equals the time and distance travelled (the parts of the fare you charged to riders), plus the service fee Uber charges you.
Gross Uber Eats fares
The gross fare equals the pickup fee, drop-off fee, and distance travelled (the fare you charged to restaurants), plus the service fee Uber charges you.
Split fare fee
This fee is charged to riders on your behalf when they split their fare using the Uber app. The fee is paid to you by the rider but is then charged to you by Uber.
Airport fees are charged to riders on your behalf for trips from (and often to) the airport. Airport fees are paid to you by the rider. An equal amount is then charged to you by Uber (Ex. A rider is charged $4.25 by you to be picked up at Ottawa airport. Uber then charges you $4.25.)
The booking fee is charged to riders on your behalf and is paid to you by the rider. An equal amount is then charged to you by Uber as a fee.
Miscellaneous in the “Fare Breakdown” section (excluding Quebec)
These amounts are paid to you for miscellaneous reasons, like cleaning fees or lost item fees. They’re charged to the rider on your behalf and then paid to you.This definition does not apply to partners in the Quebec province.
Quebec operation fee (Quebec only)
The Quebec operation fee is charged to riders on your behalf and is paid to you by the rider. An equal amount is then charged to you by Uber as a fee. This definition only applies to partners in the Quebec province.
City fee (excluding Quebec)
City fees are charged to riders on your behalf and are paid to you by the rider. An equal amount is then charged to you by Uber as a fee. This definition is not true for partners in Quebec.
These tolls are charged to riders on your behalf. The amounts are paid to you by riders as reimbursement of tolls you paid out of pocket.
Tips are paid to you by riders.
HST/GST on rides (excluding Quebec)
On each trip, HST/GST is charged to riders on your behalf. If you drive with Uber in Ontario or Alberta, this HST/GST is deposited in your bank account each week. It’s important you keep track of these amounts because you’re required to remit part of it to the CRA. Depending on how you’ve chosen to file, you’ll need to remit on a monthly, quarterly, or annual basis.
You can choose to use the quick accounting method or to deduct your input tax credits from this amount and remit the rest to CRA. Remember that ‘Tips’ and ‘Other Income’ are not subject to HST/GST and were not included in the calculation for the HST/GST amount collected on your fares.
If you drive with Uber in Quebec, GST/QST will be collected and remitted on your behalf. There’s no payment required but you must file your return annually.
These amounts are paid to you by Uber. They’re part of your total income. Examples of these payments include: Referrals, Boosts or other promotions.
Miscellaneous (in the “Other Income Breakdown” section)
These amounts are paid to you by Uber for miscellaneous one-time payments. They’re part of your total income.
6.085% with the quick accounting method (Quebec only)
This amount is refund of GST/QST calculated based on the rates provided in the agreement between Revenu Québec and Uber. As an Uber Partner in Québec using the quick accounting method, this amount replaces your input tax credits and input tax refunds on current expenses.
Uber rides service fee
The service fee is the percentage-based fee that is charged to you by Uber and is calculated on gross Uber rides fares.
Uber Eats service fee
The service fee is the percentage-based fee that is charged to you by Uber and is calculated on your gross Uber Eats fares.
The number of kilometres driven during your trips. Heads up! We’re only able to provide your mileage from pickup to drop-off. Other mileage may also be deductible as a business expense (Ex. From request to pickup).
When it’s time to take care of your taxes, we want to make sure you’re supported. Visit help.uber.com or tap “Help’ in your app to see the most commonly asked questions on tax.