CRA comments on the Uber GST/HST amendment

Every small supplier who carries on a taxi business is required to be register in respect of that business. Effective July 1, 2017, the taxi business definition is being expanded to include commercial ride-sharing services, i.e. (subject to some exclusions), a business of arranging or coordinating, through an electronic platform or system, such as a mobile application or website, the transporting of passengers for fares by motor vehicle within a municipality.

CRA appears to acknowledge that this expanded definition is still subject to the limitations under general principles as to what constitutes a “business” – although it also seems to consider that any Uber driving is carried on in the course of a business. If there are any other business revenues of the registrant, those do not have to be reported provided that they do not cause the aggregate revenues to exceed the $30,000 small-supplier threshold.

Neal Armstrong. Summaries of GST/HST Info Sheet GI-196 “GST/HST and Commercial Ride-sharing Services” June 2016 under ETA s. 123(1) – taxi business and s. 148(1).