Filing your GST/HST return as a rideshare driver: a worked example
How to pull the HST out of your fares, subtract input tax credits and file your annual return. With real numbers for an Ontario driver.
If you're registered for GST/HST, every business receipt is worth up to 13% back in Ontario. But the CRA will only allow the credit if the receipt has the right information on it. The rules depend on how much you spent.
The three receipt tiers
Under $30
The receipt needs:
- The supplier's name or business name
- The date
- The total amount paid
$30 to under $150
Everything above, plus:
- The supplier's GST/HST registration number
- The amount of tax, or the tax rate
- If the purchase mixes taxable and non-taxable items, which is which
$150 or more
Everything above, plus:
- Your name or business name
- The payment terms
- A description of each item, clear enough to identify it
What this means for drivers
- Fuel receipts over $30 need the station's GST/HST number. Most printed pump receipts include it, but check.
- Repairs over $150 should be on an invoice with your name on it, not a generic till receipt. Ask the shop to add your name.
- Bank and credit card statements aren't enough for ITCs above $30. They don't show the supplier's GST/HST number.
What you can't claim
The CRA is explicit for drivers: you cannot claim ITCs for insurance or interest. Neither includes GST/HST. Licence fees and many government charges don't either.
For things you also use personally, like your car and phone, claim only the business share.
Keeping receipts readable
Thermal paper from gas stations fades within months. The CRA can ask for records going back six years. Take a photo of each receipt the day you get it, and keep the digital copy with your records.
How MyGigLedger helps
Scan a receipt with MyGigLedger Pro and it reads the store, date, total and HST, and keeps the photo. When a faded receipt is missing a field, it tells you which one to type in.
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.