Why the usual threshold does not apply
Taxi and commercial passenger transport — which includes ride-hailing — is specifically carved out of the small-supplier exemption. That means registration is required from your first paid trip, even if you drive part time.
In Quebec, Revenu Québec administers both GST and QST, so one registration covers both.
What you are expected to do
- Register for a GST/QST number before or shortly after your first trip
- Report the tax collected on your fares according to your assigned filing frequency
- Keep your platform tax summaries — they break out fares, taxes and platform fees
- Claim input tax credits on business-use expenses
Expenses drivers commonly claim
- Fuel, maintenance, tires and repairs, prorated to business use
- Insurance and licensing costs tied to driving commercially
- Phone plan and mount, dash cam, cleaning supplies
- Vehicle lease or capital cost allowance, prorated to business use
The habit that saves you in April
Keep a kilometre log separating business and personal use, and set aside a fixed percentage of every payout in a separate account. Drivers who skip both are the ones who get surprised.
Tax rules change and personal situations differ — confirm your own filing frequency and deductions with Revenu Québec or an accountant before filing.
Written by drivers, for drivers
This guide was created by the Pro À Quart team, including Claudel Métellus, an experienced Uber and Lyft driver and founder of SoluCité. Every recommendation comes from real shifts on Montreal streets — not a generic playbook.
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