If you earn income as a rideshare driver or taxi operator, you are considered to be a sole proprietor.

Regardless of how much income you earn from rideshare or taxi services, you must register for both a:

• Business number (BN)
• GST/HST account

Before you register

To get ready to register for a BN and GST/HST account, review the following:

• As a sole proprietor, you can only have one BN for your business:
  • If you registered your business with your province or territory, you may have already been issued a BN
  • If you already have a BN but do not know the number, check how to find an existing BN
• You must have a CRA account to register online
  • You must register for a CRA account if you don’t already have one
  • You cannot register for a CRA account if you have never filed a T1 personal income tax return or have not filed one within the last 2 years
Exception for residents of Alberta or British Columbia

If you live in Alberta or British Columbia, you can register for a CRA account using a provincial partner, even if you have never filed a tax return.

• You can only register by mail if you cannot get a CRA account
  • In this case, you need to register for a BN and a GST/HST account by mail using Form RC1, Request for a Business Number and Certain Program Accounts.

Things to keep in mind when registering

You can use the following tips to help you register for a BN and GST/HST account.

How to access Business Registration Online (BRO)

To access BRO, you must have a CRA account.

1. Sign in to your CRA account
2. On the Welcome page, select + Add account, then Business Account
3. Select Register a business

Confirming your identity when registering online

• To start your registration using BRO, you must confirm your identity
  • You must enter your own phone number even if you are registering for someone else

Completing owner and business information

• When entering the owner’s name and Social Insurance Number (SIN), it must match their T1 personal tax information
• Provide an operating name only if it is different from your legal name
  • Leave this field blank if it is the same as your legal name

Getting a BN

• You must have a BN to operate as a rideshare driver or taxi operator
• If you already have a BN, use your existing BN when registering
• The information you enter must match the information the CRA has on file to complete the registration
• If you registered your sole proprietorship with your province or territory and were already issued a BN, you do not need to register for a new BN

Registering for a GST/HST account

• You must have a GST/HST account to operate as a rideshare driver or taxi operator
• Make sure the owner’s name and SIN matches their T1 personal tax information
• Your GST/HST effective date of registration must be the same date you charged your first rideshare or taxi fare
  • If your effective date of registration is more than 30 calendar days in the past, you must follow the steps to backdate your GST/HST registration

Online mail and email notifications

The CRA sends most business correspondence online through My Business Account instead of by paper mail. You need to have a CRA account to access and view your online mail through My Business Account.

When registering for your GST/HST account, you will be asked to provide an email address. Providing an email address allows you to receive email notifications when new mail is available or important changes are made to your account. This helps ensure that you do not miss important messages from the CRA.

If you do not provide an email address during registration or your email address changes after registration, you can update it through My Business Account.

If you cannot register for a CRA account, refer to Online mail for business to learn about your mail delivery options.

Keeping your records

You must keep a record of your BN and GST/HST number in case you need to refer to them in the future.

• If you register online using BRO, print or save your BN and GST/HST number (a copy will not be sent to you)
• If you register by mail, the CRA will send you a confirmation of your registration along with your BN and GST/HST number, which must be kept for your records

After registering online

To access your business information and GST/HST account details online, you need to link your SIN to your business number (BN) and add your BN to your CRA account.

To add your BN to your CRA account:

1. Sign in to your CRA account
2. From the Welcome page, select + Add account, then Business Account
3. Select Add existing business number (BN)
4. Read and accept the My Business Account Terms and Conditions, if prompted
5. Enter your newly created 9-digit business number, then select Submit

Once you submit your request, you will receive confirmation that your BN has been added to your CRA account. You can then return to the Welcome page and select Business account to access My Business Account.