How to register for a GST/HST number as a rideshare driver
Every rideshare driver needs a Business Number and a GST/HST account before their first paid trip. Here's how to register online in about 15 minutes.
Your GST/HST return comes down to one subtraction: the tax you collected minus the tax you paid on business expenses. The tricky part is finding those two numbers.
Step 1: Find the HST in your fares
Rideshare fares include the tax. The CRA says to work out the included amount like this:
- HST provinces at 13% (like Ontario): fare × 13 ÷ 113
- GST-only provinces at 5% (like Alberta or BC): fare × 5 ÷ 105
Your Uber tax summary shows the sales tax collected on your trips, which should match.
Step 2: Add up your input tax credits
Input tax credits (ITCs) are the GST/HST you paid on business purchases. For drivers, the CRA lists:
- Fuel
- Vehicle repairs, maintenance and washes
- Vehicle leases and purchases
The CRA also says you cannot claim ITCs for insurance or interest, because they don't include GST/HST.
For costs you use personally too, like your car and phone, claim only the business share.
A worked example
An Ontario rideshare driver's annual return
| Fares, including HST | $28,250 |
| HST collected (× 13 ÷ 113) | $3,250 |
| HST paid on fuel, repairs and washes: $1,040 × 70% business use | $728 |
| HST on phone plan: $102 × 60% business use | $61 |
| Total input tax credits | $789 |
| Net tax to send the CRA | $2,461 |
Step 3: File the return
Most rideshare drivers file annually. You can file through CRA My Business Account using GST/HST NETFILE, or through tax software that supports GST/HST returns.
On the return you report:
- Total sales and other revenue: your fares, excluding the HST
- GST/HST collected: the $3,250 in the example
- Input tax credits: the $789
- Net tax: what you owe, or your refund if ITCs are larger
Step 4: Pay on time
If you file annually with a December 31 year-end, your return is due June 15, but the payment is due April 30. Pay by April 30 even if you file in June, or interest starts adding up.
Could you pay less?
In this example, the driver sends $2,461. Under the Quick Method, they'd likely send less, because the remittance rate is set so many small businesses come out ahead. It's worth running the numbers before your next return.
How MyGigLedger helps
MyGigLedger calculates the HST inside every rideshare payout and keeps the HST from each scanned receipt, prorated by business use. Your two numbers are ready before you open the CRA site.
Sources
This article is general information based on CRA guidance as of September 29, 2026. It isn't tax advice. Rules change, and your situation may differ, so check with the CRA or a tax professional before you file.