How to Register for GST/QST as an Uber or Taxi Driver in Quebec — Montreal CPA Firm

If you drive for Uber, Lyft, Eva, or operate as a traditional taxi driver in Quebec, you must register for GST and QST, regardless of how much income you earn. Unlike regular small suppliers who only register after passing the $30,000 threshold, rideshare and taxi drivers are required to register from day one. Quebec’s rules are strict because driving services are considered taxable transportation services. Failing to register leads to penalties, interest, tax reassessments, frozen refunds, and even driver account suspensions. This guide explains how to

properly register for GST/QST as a driver using the same professional compliance system Mackisen CPA Montreal creates for transportation industry clients.

Why This Matters
Uber and taxi drivers collect GST/QST on every ride. If you are not registered, you are still responsible for remitting the taxes. Uber reports all income to Revenue Québec and CRA, making non-registration easy for tax authorities to detect. Failing to register also prevents you from claiming Input Tax Credits (ITCs) and Input Tax Refunds (ITRs) on vehicle expenses — money you are legally entitled to.

Legal and Regulatory Framework
GST registration: Excise Tax Act
QST registration: Tax Administration Act
Taxi and Uber drivers: mandatory registration regardless of revenue
Drivers must register starting the day commercial driving begins.
Key jurisprudence:
Hickman Motors (1997) — taxpayers must prove tax compliance
Canderel (1998) — filings must reflect commercial reality
Lac d’Amiante (2001) — RQ may reassess for missing registration or documentation

A new Uber driver completes his first 150 trips and assumes GST/QST only applies after reaching $30,000. Months later, Uber sends his annual T4A and trip summary to CRA and RQ. Both agencies crossmatch the information and discover he never registered for GST/QST. Revenue Québec sends a Mandatory Registration Notice, requiring him to remit all QST from the day he started driving. He owes thousands of dollars he never collected, plus penalties and interest. This could have been avoided with proper registration.

Learning Section: GST/QST Rules for Uber & Taxi Drivers
Mandatory registration applies even if you earn $1
You must charge GST/QST on transportation services
Food delivery drivers may also require registration depending on platform
Passenger transportation is always taxable
Uber/Lyft/Eva automatically calculate tax, but you must be legally registered
Drivers can claim ITCs/ITRs on car expenses:
Gas
Maintenance
Insurance
Car payments (partial)
Repairs
Car washes
Cell phone
Supplies
Without registration, you cannot claim these credits.

SEO Learning: Primary and Secondary Keywords
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Secondary: GST QST for Uber drivers, Quebec transportation tax rules, Montreal CPA Uber taxes.

Step-by-Step: How to Register for GST/QST as an Uber or Taxi Driver

Step 1: Obtain Your NEQ or Business Number
Drivers operating as sole proprietors can register under their personal name.
Corporations must provide NEQ.

Step 2: Register for GST (CRA)
Log into CRA My Business Account
Select “Register GST/HST (RT)”
Enter your business details
Use the date you completed your first paid ride
Receive your RT0001 number
Your GST number must appear on invoices and tax filings.

Step 3: Register for QST (Revenue Québec)
Log into Mon Dossier pour les entreprises
Select “Register for QST (TVQ)”
Enter start date and business details
Receive your TQ number
Activate direct deposit for faster refunds.

Step 4: Update Your Uber/Taxi Platform Profile
Enter your GST and QST tax numbers
Uber uses these to track tax for your trips
Ensure GST and QST are displayed on all trip receipts.

Step 5: Configure Your Accounting System
Create separate accounts for:
GST collected
QST collected
ITCs and ITRs
Vehicle expenses
Mileage logs
You must reconcile tax monthly.

Documentation Section
Trip summaries from Uber/Lyft/Eva/taxi meter
Fuel receipts
Maintenance bills
Insurance statements
Vehicle purchase/lease documents
Cell phone receipts

GST/QST registration confirmations
Bank statements
All records must be kept for six years.

Common Mistakes
Not registering at the beginning
Assuming $30,000 threshold applies
Failing to claim ITCs/ITRs on car expenses
Not tracking mileage correctly
Missing receipts
Not reconciling GST/QST monthly
Incorrect vehicle-use percentage
Not updating tax numbers on Uber platform
All of these trigger audits or reassessments.

Winning With Revenue Québec and Canada
Mackisen ensures ride-share drivers register correctly, apply the right tax codes, track expenses, and optimize GST/QST refunds on vehicle costs. We reconcile driver summaries with bank statements, maintain audit-ready documentation, and prepare compliant tax returns. If RQ or CRA requests information, we build the complete support binder.

Mackisen Service Hub
We offer:
GST/QST registration for drivers
Vehicle expense optimization
Mileage-log automation
Reconciliation of Uber/Lyft reports
GST/QST return filing
Audit-defense documentation
T4A and tax slip review
Complete bookkeeping solutions for drivers

Why Mackisen
With over 35 years of CPA experience, Mackisen CPA Montreal ensures Uber and taxi drivers stay fully compliant while maximizing tax refunds. We protect drivers from penalties, reassessments, and lost credits — while helping them keep more of their hard-earned income.