Do Gig Workers Pay GST/HST in Canada? (2026)

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If you drive for Uber Eats, SkipTheDishes, DoorDash, or Instacart, there is a tax question that tends to show up right after the income-tax question:

Do I have to pay GST/HST too?

The short answer is: it depends on whether you only deliver goods or you also drive passengers, and how much taxable revenue you earn.

I wanted a straightforward answer because the CRA rules use terms like small supplier, taxable supplies, calendar quarters, and input tax credits. Those terms are accurate, but they are not exactly everyday language. So I went through the current CRA guidance and broke the rules down here.

This article is based on CRA and Government of Canada sources checked for the 2026 tax year. It is a planning explanation, not tax advice. The sources are listed at the bottom so you can verify the details for yourself.

The quick answer for delivery drivers

If you only provide delivery services, you generally do not have to register for GST/HST until your taxable delivery revenue exceeds the CRA's $30,000 small-supplier threshold under the applicable four-calendar-quarter test.

You can register voluntarily before reaching $30,000, but you do not have to simply because you started delivering food or groceries.

If you drive passengers through a commercial rideshare service, the rule is different. Commercial rideshare drivers generally have to register for GST/HST as soon as they start earning rideshare income, even if they earn less than $30,000.

That is the first thing to get right:

• Food or grocery delivery only: generally threshold-based
• Passenger rideshare: generally register from the first earnings
• Both rideshare and delivery: the rideshare rule applies immediately, and your other activities may become included depending on your combined taxable revenue and registration choices

What does “GST” mean in this article?

People usually say “GST” casually, but the tax may technically be GST or HST depending on where the taxable supply is made.

For 2026, the CRA lists these rates:

• 5% GST: Alberta, British Columbia, Manitoba, Quebec, Saskatchewan, Yukon, Northwest Territories, and Nunavut
• 13% HST: Ontario
• 14% HST: Nova Scotia
• 15% HST: New Brunswick, Newfoundland and Labrador, and Prince Edward Island

The rate is based on the applicable place-of-supply rules. It is not always as simple as using the province where you live, so check the CRA's current rate and place-of-supply guidance before charging tax.

What is the $30,000 threshold?

The CRA's small-supplier threshold is based on revenue from taxable supplies. In plain English, it is generally based on gross taxable revenue, not profit after expenses.

For the threshold, do not casually subtract things like:

• Gas
• Vehicle repairs
• Insurance
• Phone bills
• Platform fees
• Parking
• Supplies
• Other income-tax deductions

Those expenses may matter later for income tax or GST/HST input tax credits, but they do not automatically reduce the small-supplier revenue calculation.

The CRA's small-supplier rules also consider taxable supplies made by associated persons or businesses in situations where the association rules apply. If you have multiple businesses or a corporation, do not assume the $30,000 test only looks at one app account.

Calendar quarters matter

The CRA uses calendar quarters:

• January 1 to March 31
• April 1 to June 30
• July 1 to September 30
• October 1 to December 31

The test is not simply “did I make $30,000 sometime during the last 12 months?” The way the threshold is exceeded affects the registration date, so track your taxable revenue by calendar quarter.

When does a delivery driver have to register?

There are two common ways a delivery-only driver can stop being a small supplier.

If you exceed $30,000 in one calendar quarter

If your taxable supplies exceed $30,000 in a single calendar quarter, the supply that takes you over the threshold is important.

Under the CRA's guidance, you generally stop being a small supplier immediately before the consideration for that supply becomes due or is paid. Your effective registration date is no later than the date of that supply, and you generally have 29 days to register.

You generally start charging GST/HST on that triggering supply and on taxable supplies afterward.

In practical terms, do not wait until the following tax year to deal with it. If you can see that you are approaching the threshold during a quarter, stop and confirm the registration rules before accepting more work.

If you exceed $30,000 over four calendar quarters

If you do not exceed $30,000 in one quarter but your taxable supplies exceed $30,000 over the previous four or fewer consecutive calendar quarters, the effective date works differently.

You generally remain a small supplier during those quarters and the following month. Your registration generally becomes effective no later than the first taxable supply you make after you stop being a small supplier. You generally have 29 days from that effective date to register.

This is one reason a simple quarterly spreadsheet is useful. You do not need an elaborate accounting system to start, but you do need a reliable running total.

What if I only made $10,000 or $20,000?

If you only provide delivery services and stay below the threshold, you generally do not have to register for GST/HST.

You can still choose to register voluntarily. Some drivers consider this because a registrant may be able to claim eligible input tax credits for GST/HST paid on business purchases.

But voluntary registration is not a free refund program. It also means you may have to:

• Charge GST/HST where required
• File GST/HST returns
• Keep supporting records
• Track tax collected or collectible
• Calculate eligible input tax credits
• Remit any net amount owing
• Follow the CRA's cancellation and reporting rules

If you are considering voluntary registration mainly because of vehicle expenses, compare the potential input tax credits with the extra paperwork and filing obligations.

How GST/HST is actually calculated

This is the part that confused me most because GST/HST is not calculated the same way as regular income tax.

Under the regular method, the CRA's basic calculation is:

GST/HST collected or collectible
minus eligible input tax credits
plus or minus required adjustments
= net GST/HST for the reporting period

That net amount is what you generally report on your GST/HST return. If the result is positive, you generally remit the difference to the CRA. If eligible input tax credits exceed the tax collected, you may have a refund position, subject to the normal rules and documentation.

Step 1: Calculate GST/HST on your taxable supplies

You first need to identify your taxable delivery supplies and the applicable rate.

If a taxable delivery service is priced before tax, the basic calculation is:

Taxable amount × applicable GST/HST rate = GST/HST

For example, if a taxable supply were $1,000 and the applicable rate were 13%:

$1,000 × 13% = $130 HST

That is only an illustration. The actual amount and rate depend on the supply, the contractual arrangement, and the applicable place-of-supply rules.

Step 2: Track eligible input tax credits

An input tax credit, or ITC, is generally a credit for eligible GST/HST paid or payable on purchases and expenses used in your commercial activities.

Potential examples for a registered delivery driver may include GST/HST on:

• Fuel, where eligible
• Vehicle repairs and maintenance
• Vehicle washes
• Vehicle leases
• Certain phone or data expenses
• Delivery supplies and other taxable business purchases

You need proper documentation, and personal-use expenses generally need to be allocated between personal and commercial use.

Insurance and interest are different because they generally do not have GST/HST on them to recover. Also, an expense being deductible for income-tax purposes does not automatically mean the GST/HST on it is an eligible ITC.

Step 3: Subtract the eligible ITCs

Here is a simplified example:

• GST/HST collected or collectible: $2,600
• Eligible ITCs: $500
• Adjustments: $0
• Net GST/HST: $2,100

$2,600 − $500 = $2,100

The example assumes that the driver is registered, has charged or accounted for the correct amount of GST/HST, has valid documentation for the ITCs, and has no other adjustments.

What if my app payout already has fees taken off?

This is where you should slow down and read your platform statements.

An app may show several different numbers:

• Customer charges
• Delivery or service amounts
• Tips
• Bonuses
• Platform commissions
• Adjustments
• GST/HST amounts
• Net payout

The amount deposited into your bank account may be after platform fees or other adjustments. That does not automatically mean the net deposit is the amount to use for every GST/HST purpose.

The CRA says delivery drivers must report their income and may claim eligible business expenses, including certain platform fees. That is not the same as saying every platform fee reduces the GST/HST threshold or that every fee creates an ITC.

Before relying on an app statement, check:

1. Your platform agreement
2. Your earnings summary
3. Any GST/HST shown separately
4. Whether the platform issued an invoice or tax document
5. Whether the amount is gross or net of commissions
6. Whether you are the supplier or the platform is handling a particular charge

If the statement is unclear, contact the platform or a tax professional rather than guessing.

What about the quick method?

The CRA also has a quick method of accounting for eligible businesses.

Instead of tracking the actual GST/HST on most operating purchases, you generally calculate remittances by multiplying your GST/HST-included taxable supplies by the applicable quick-method remittance rate.

The quick method may reduce paperwork, but it is not automatically better for every delivery driver.

Important rules include:

• You still charge GST at 5% or HST at the applicable rate.
• You generally remit only a portion using the quick-method rate.
• You generally cannot claim ITCs on most operating expenses under the quick method.
• Eligibility generally depends on worldwide taxable revenue, including GST/HST and associates, being no more than $400,000 under the CRA's four-of-five-fiscal-quarter test.
• You generally have to elect to use the method.
• The election generally has a minimum one-year commitment.
• A 1% credit may apply to the first $30,000 of eligible supplies in a fiscal year when the conditions are met.

The quick-method percentage depends on the business and province. I would not use a random percentage from a tax blog. Use the current CRA remittance-rate table or ask a professional to confirm the rate for your situation.

What if I drive passengers and deliver food?

This is the combination that creates the most confusion.

If you drive passengers commercially through a rideshare service, you generally have to register for GST/HST from the beginning of that rideshare activity, regardless of how little you earn.

The delivery work does not become exempt just because your food-delivery revenue is below $30,000. Instead, the CRA has rules for how commercial ridesharing and other commercial activities interact.

If your combined taxable revenue remains below the small-supplier threshold, your mandatory registration may generally apply only to the commercial rideshare activity unless you extend the registration. If combined taxable sales exceed the threshold, the registration generally applies to the other taxable activities as well.

If you do both types of work, keep separate records for:

• Passenger rideshare revenue
• Food or grocery delivery revenue
• Tips
• Platform fees
• GST/HST collected or collectible
• Expenses related to each activity

What rates apply across Canada in 2026?

The CRA's current rate information lists:

| Province or territory | GST/HST rate | | --- | ---: | | Alberta | 5% GST | | British Columbia | 5% GST | | Manitoba | 5% GST | | Quebec | 5% GST | | Saskatchewan | 5% GST | | Yukon | 5% GST | | Northwest Territories | 5% GST | | Nunavut | 5% GST | | Ontario | 13% HST | | Nova Scotia | 14% HST | | New Brunswick | 15% HST | | Newfoundland and Labrador | 15% HST | | Prince Edward Island | 15% HST |

Rates can change, and the place-of-supply rules determine which rate applies to a particular supply. Check the CRA's current rate calculator before filing or charging tax.

Filing and recordkeeping

Once you are registered, you need to file GST/HST returns according to your assigned reporting period. Depending on your circumstances, that may be annual, quarterly, or monthly.

Keep records of:

• Platform earnings statements
• Gross and net payout details
• Tips and bonuses
• Platform fees
• GST/HST charged or collectible
• Fuel and repair receipts
• Phone and data bills
• Delivery supplies
• Business-use calculations
• GST/HST registration and filing records

A physical mileage logbook can also be a practical low-tech way to record work trips and keep notes with your vehicle records. You can find the Canadian mileage logbook I mentioned in my mileage-tracking guide on Amazon. It is not required, and you do not need to buy it; a spreadsheet or another consistent system works too.

Whether you use an app, spreadsheet, logbook, folder, or bookkeeping software, the important part is that your records are accurate and supported.

A simple checklist for delivery drivers

If you only deliver food or groceries:

1. Add up your taxable delivery revenue before expenses.
2. Track it by CRA calendar quarter.
3. Watch the $30,000 small-supplier threshold.
4. Read how your platform shows fees, tips, and tax.
5. Decide whether voluntary registration makes sense.
6. Keep receipts for potentially eligible ITCs.
7. Use the regular or quick method only after understanding the difference.
8. Register promptly if you stop being a small supplier.
9. File your GST/HST returns on time once registered.
10. Verify the current CRA rules before making a payment or filing.

If you also drive passengers, treat that as a separate warning: commercial rideshare registration generally starts with your first rideshare earnings.

Final takeaway

For most delivery-only gig workers, the practical answer is:

You generally do not have to register for GST/HST until your taxable delivery revenue exceeds $30,000 under the CRA's small-supplier rules, but you can register voluntarily earlier.

For commercial passenger rideshare drivers, the answer is different:

You generally have to register for GST/HST as soon as you start earning from commercial ridesharing, regardless of the amount.

Once registered, the regular calculation is generally:

GST/HST collected or collectible
minus eligible GST/HST input tax credits
plus or minus adjustments
= net GST/HST to remit

This is a planning guide, not a filing calculation. Your platform agreement, revenue records, province, business activities, registration status, and expenses all matter. Before filing, confirm the current CRA guidance or speak with a qualified Canadian tax professional.

Official CRA sources

• Tax obligations for commercial ridesharing and delivery services
• Gig economy and the platform economy
• When to register for and start charging the GST/HST
• Calculate the net GST/HST
• Quick Method of Accounting for GST/HST
• GST/HST information for taxi operators and commercial ridesharing drivers
• Charge and collect the GST/HST
• GST/HST calculator and rates
• GST/HST reporting requirements and deadlines
• Input tax credit calculation methods

Written by Tyler Heinrichs — July 15, 2026