The amended definition only applies to taxable supplies of passenger transportation services that are made in the course of a commercial activity. To ensure that the GST/HST applies consistently to taxi services and commercial ride-sharing services, the definition of a taxi business was amended effective July 1, 2017, to also include persons carrying on a business of transporting passengers for fares by motor vehicle within a municipality and its environs if the transportation is arranged or coordinated through an electronic platform or system, such as a mobile application or website. Definition of taxi businessįor GST/HST purposes, prior to July 1, 2017, a taxi business was defined as “a business carried on in Canada of transporting passengers by taxi for fares that are regulated under the laws of Canada or a province”.Īll taxi operators are required to register for the GST/HST and to charge and collect tax on their fares, regardless of whether their total annual revenues from taxable supplies exceed the $30,000 small supplier threshold as the small supplier threshold does not apply to taxi businesses. authorizing a representative to undertake GST/HST obligations on their behalfĪlthough these measures are optional, ride-sharing companies may require self-employed commercial ride-sharing drivers who work with them to consent to using these measures.using the Quick Method to calculate net tax if relevant conditions are met.filing and remitting annually and online.This publication explains the requirements and various simplified GST/HST measures that are available to self-employed commercial ride-sharing drivers including: In certain circumstances a ride-sharing company that has been duly authorized by a self-employed commercial ride-sharing driver, may agree to carry out some of these requirements on behalf of the driver.
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