For Uber drivers when we are calculating GST/HST at the prescribed rate i.e. 8.8% in Ontario, it should be calculated on the gross revenue including GST/HST.
Since we are not calculating ITC should we claim expense including GST/HST on T2125?
Please help me.
Are you saying this particular driver is not registered for GST/HST? Then his revenue would not include GST, and his business expenses on the T2125 can include GST/HST paid. If he has already been charging GST/HST to his customers, then he must remit it to CRA, which means he must have a business number and a GST/HST account. If that is the case, then his business expenses on the T2125 should not include GST/HST. He should be reporting them as ITCs on his GST/HST return.