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.
If you only deliver food or groceries, the CRA doesn't require a GST/HST number until your taxable revenue passes $30,000. But the CRA also says delivery drivers can register voluntarily. Should you?
When you have to register
You stop being a small supplier in either of these cases:
- Over $30,000 in a single calendar quarter. Your registration is effective no later than the day of the delivery that took you over, and you start charging GST/HST on that delivery. You have 29 days to register.
- Over $30,000 across four consecutive quarters. You stop being a small supplier at the end of the month after the quarter where you crossed the line. Again, you have 29 days to register.
Count revenue from every app, not only one.
Why some drivers register early
Input tax credits. Once registered, you can claim back the GST/HST you pay on business costs: fuel, repairs, tires, car washes and the business share of your phone. In Ontario, that's 13% on most of those purchases.
No scramble later. If you're close to $30,000, registering early avoids missing the 29-day deadline.
Why registering can cost you
Once registered, you have to charge GST/HST on your taxable supplies. The big question is who pays that tax:
- If your platform adds GST/HST on top of your delivery pay once you give it your number, registering can be a clear win. You collect the tax, send it on, and keep the ITCs.
- If your pay is treated as tax-included, part of every payout becomes GST/HST you owe the CRA. That can cost more than your ITCs are worth.
Policies differ by platform and change over time, so check each app's current tax help pages or ask their support before you register.
Other things to know
- You stay registered for at least a year. It isn't something to flip on and off.
- You'll file GST/HST returns, usually annually.
- The Quick Method is available to voluntary registrants too, and can reduce what you send.
A quick way to decide
- Add up last year's GST/HST paid on business expenses, multiplied by your business-use percentage. That's roughly your yearly ITCs.
- Find out whether each app pays GST/HST on top of your pay.
- If the apps pay it on top, registering usually helps. If they don't, compare the tax you'd owe on your payouts with your ITCs.
How MyGigLedger helps
MyGigLedger shows your rolling four-quarter delivery revenue against the $30,000 limit and keeps the HST from every scanned receipt, so you can see both sides of the decision.
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.