buksoRide-share taxi Uber delivery driver GST
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Taxi and commercial ride-sharing drivers must register for GST/HST from their first fare, even with less than $30,000 of sales; the small supplier rule does not apply to them. Food or parcel delivery only is different: the normal $30,000 small supplier rule applies.
Official source: canada.ca