I drive for Uber or Lyft in Ontario — do I need to register for HST?

Yes, and unlike most other businesses, ride-sharing and taxi drivers in Ontario must register for HST from the very first dollar of revenue — the $30,000 small-supplier exemption does not apply to taxi and ride-sharing services. This has been the rule since the federal government amended the Excise Tax Act to treat app-based ride-sharing the same as traditional taxi services.

In practice, Uber and Lyft collect and remit HST on your behalf for rides facilitated through their platforms, because these platforms are now required to act as a deemed supplier for HST purposes on certain services. However, you still need your own HST registration number and must still file HST returns, potentially reporting that the platform remitted on your behalf. The interaction between your personal registration and the platform's obligations can be confusing.

If you drive for multiple platforms or also do delivery services, the analysis becomes more nuanced. Speaking with an accountant or tax lawyer familiar with gig-economy workers in Ontario is the safest approach before your first ride.