Filing your GST/HST return as a rideshare driver: a worked example
How to pull the HST out of your fares, subtract input tax credits and file your annual return. With real numbers for an Ontario driver.
The regular way to calculate GST/HST means tracking the tax on every receipt. The Quick Method skips most of that. You multiply your HST-included revenue by a set remittance rate and send that amount.
Who can use it
Businesses whose annual worldwide taxable supplies are $400,000 or less can use it. That covers almost every gig driver.
The rates for Ontario drivers
For a business that mainly provides services and has its permanent establishment in Ontario, the CRA's remittance rate is:
- 8.8% on supplies taxed at 13% HST
You apply the rate to your fares including the HST. You also get a 1% credit on the first $30,000 of eligible supplies each year.
Rates differ by province. Check RC4058 for yours. In Quebec, Uber already applies a quick-method calculation for GST/QST on your behalf.
A side-by-side example
Same Ontario driver, two methods
| Regular method | Quick Method | |
|---|---|---|
| Fares, including HST | $28,250 | $28,250 |
| HST collected | $3,250 | |
| 8.8% of HST-included fares | $2,486 | |
| Input tax credits on expenses | −$789 | not claimed |
| 1% credit on first $30,000 | −$283 | |
| Net tax to send | $2,461 | $2,203 |
This driver saves about $258 a year and doesn't need to total the HST on every fuel receipt.
The catches
- The HST you keep is income. Under the Quick Method, the difference between the HST you collected and what you sent ($1,047 in the example) goes into your business income for income tax.
- Big-expense years can favour the regular method. If you had a major repair or high fuel costs, your ITCs might be larger than the Quick Method saving.
- You can still claim ITCs on capital purchases, like buying a vehicle, outside the Quick Method calculation.
- You have to elect. File Form GST74 by the due date of the first return where you want to use it.
How to decide
Run both calculations on last year's numbers. If the Quick Method comes out lower and your expenses are fairly steady, it's usually the simpler choice.
How MyGigLedger helps
MyGigLedger tracks both your HST-included fares and the HST on your expenses, so you can compare the regular and Quick Methods side by side before you choose.
Sources
This article is general information based on CRA guidance as of September 29, 2026. It isn't tax advice. Rules change, and your situation may differ, so check with the CRA or a tax professional before you file.