Who this is for
Drivers in Surrey and the Lower Mainland who earn through rideshare apps, food delivery apps, parcel delivery, or a mix. Also anyone thinking of starting.
The five points
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Rideshare: register from the first fare. The CRA’s rule for commercial ridesharing is that you must register for a GST account the moment you start earning money from it. You then charge, collect and remit GST on every fare. No $30,000 threshold applies.
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Delivery only: the normal rules. If you only provide delivery services, you generally register once you pass the $30,000 small-supplier threshold over four calendar quarters, or in one quarter. You may register voluntarily before that to claim back GST on your costs.
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Both: register, and track the two streams. A driver who does rideshare and delivery must be registered and must remit GST on all rideshare fares. The delivery income counts toward the $30,000 threshold for the rest of the business. Once combined sales pass it, GST applies to the delivery side too.
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All income is reported either way. Rideshare and delivery earnings, including tips, are self-employment income on your tax return regardless of the GST position. The app’s annual summary is the record.
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Expenses follow the vehicle rules. Fuel, insurance, maintenance and depreciation are claimable in the business share, which needs a logbook. Phone and data are claimable in the business share. Our vehicle records guide explains what to keep.
One thing many people do not realize
The rideshare exception has no threshold at all. A driver who earns $500 in a year from passenger trips must be registered for GST from the first fare. The same driver earning $25,000 from deliveries only would not have to register. The difference is not the app or the car; it is whether passengers are being carried for a fare.
What to prepare
- Annual earnings summaries from each app, showing gross fares, fees and tips
- Your logbook and odometer readings
- Vehicle expense receipts and the phone bill
- Whether you already have a GST account, and from what date
When professional help may make sense
A rideshare driver who has never registered owes GST on every fare since the first one, whether or not it was collected. The sooner that is handled, the smaller the problem. The Voluntary Disclosures Program can apply.
How Rex Tax may be able to help
We register drivers, set up the GST filing, and prepare the return with the vehicle and phone claims. Our GST threshold guide covers the small-supplier tests in detail.
Official sources
- CRA: Revised tax obligations for commercial ridesharing and delivery services
- CRA: When to register for and start charging the GST/HST
This guide is general information, not advice about your situation. It reflects the rules for the 2026 tax year. It has not yet been reviewed by a practitioner. The information was checked against the official sources listed above on the date shown. Rules change. Check the official sources above or ask us. How we prepare these guides.