Hi there,
I am doing a self employed tax return for Uber driver. Just want to confirm if amount reported as Uber rider service fees in Uber Summary includes HST or not? Please advise.
Thank you
I would want to ask the driver - I believe Uber fees are supposed to include HST but who knows what is being done.
lol… the driver will have no idea if the Service Fee includes HST. Uber goes out of their way to keep their people in the dark.
The Uber Ride Service Fee is the 25% that Uber takes from the driver. Sometimes this Service Fee varies a bit. Uber does not pay corporate income tax in Canada, and likely doesn’t file HST returns in Canada either. Uber collects HST on behalf of the driver, and it is the driver’s responsibility to remit the HST collected. HST registration is mandatory for any Uber driver.
If you look in the Uber Handbook (available online likely) there is a section for calculating HST. You will see in their example of what represents Input Tax Credits. You will note they are very careful not to mention anything about HST on their Uber rides service fee or any of the other amounts they skim off the driver.
Your driver may be giving you a different story from the one Uber publishes on their website?
Your driver is supposed to be giving you complete GST/HST information (Possibly other than Quebec)
Its a bit unclear to me whether you are talking about Driver revenues, driver expenses, or both?
Any charges that any GST registrant bills should be showing on their invoice the sufficient information to determine the amount of GST/HST thereon.
https://www.uber.com/ca/en/drive/tax-information/
Edit:
Scrub that - I see that snoplowguy has in the meanwhile expanded that what is being talked about is the 25% charge from Uber to the driver. - And that Uber may not be a GST registrant. IF it is not a GST registrant, then it cannot charge GST/HST.
However, Uber Canada Inc DOES appear to be a GST registrant, and therefore must charge GST/;HST on any services/service charges it bills…
Uber essentially won that case. The $600,000 GST/HST settlement mentioned in that Mondaq headline was actually the CRA vacating their position. 