To ensure that the GST/HST applies consistently to taxi services and commercial ride-sharing services, the definition of a taxi business was amended effective July 1, 2017, to also include persons carrying on a business of transporting passengers for fares by motor vehicle within a municipality and its environs if the transportation is arranged or coordinated through an electronic platform or system, such as a mobile application or website. Definition of taxi businessįor GST/HST purposes, prior to July 1, 2017, a taxi business was defined as “a business carried on in Canada of transporting passengers by taxi for fares that are regulated under the laws of Canada or a province”.Īll taxi operators are required to register for the GST/HST and to charge and collect tax on their fares, regardless of whether their total annual revenues from taxable supplies exceed the $30,000 small supplier threshold as the small supplier threshold does not apply to taxi businesses.
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authorizing a representative to undertake GST/HST obligations on their behalfĪlthough these measures are optional, ride-sharing companies may require self-employed commercial ride-sharing drivers who work with them to consent to using these measures.using the Quick Method to calculate net tax if relevant conditions are met.filing and remitting annually and online.This publication explains the requirements and various simplified GST/HST measures that are available to self-employed commercial ride-sharing drivers including: In certain circumstances a ride-sharing company that has been duly authorized by a self-employed commercial ride-sharing driver, may agree to carry out some of these requirements on behalf of the driver. charge and collect the GST/HST on the ride-sharing services.register for the GST/HST, regardless of total annual revenues from taxable supplies.If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province.Įffective July 1, 2017, self-employed commercial ride-sharing drivers who provide taxable supplies of ride-sharing services, are required to: The GST applies in the rest of Canada at the rate of 5%.
The HST applies in the participating provinces at the following rates: 13% in Ontario and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island. Reference in this publication is made to supplies that are subject to the GST or the HST. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1‑855‑666‑5166. You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information.įor listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1‑800‑567‑4692.
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GST/HST Memorandum 1-4, Excise and GST/HST Rulings and Interpretations Service, explains how to obtain a ruling or an interpretation and lists the GST/HST rulings centres. If you require certainty with respect to any particular GST/HST matter, you may request a ruling. If this information does not completely address your particular situation, you may wish to refer to the ETA or relevant regulation, or call GST/HST Rulings at 1‑800‑959‑8287 for additional information. The information in this publication does not replace the law found in the ETA and its regulations.
Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Tax Act (ETA).
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