How to File a GST/HST Return as a Gig Worker in Canada (2027 Step-by-Step Guide)

Filing your personal income tax return is only half the puzzle when you have an active sales-tax account. Learning how to file a GST/HST return as a gig worker in Canada is a separate step from filling out your T1 and T2125—and for the 2027 filing season (covering your 2026 tax year), the rules, rates, and portals depend heavily on which province you deliver in.

Whether you deliver for Skip (SkipTheDishes), Uber Eats, DoorDash, or Instacart, this step-by-step guide walks through who actually needs to file a 2026 GST/HST return in 2027, how to complete every line in the CRA's updated electronic return (or Revenu Québec's combined GST/QST portal), and the exact rules for all 10 Canadian provinces.

Scope & verification note: This guide is written on October 15, 2026, for the 2027 filing season (2026 tax year) using official Canada Revenue Agency (CRA), Revenu Québec, and provincial Ministry of Finance publications listed at the bottom of this page. It is general educational information, not individualized accounting or legal advice.

Step 1: Confirm whether you need to file a GST/HST return for 2026

Before you log in to the CRA or Revenu Québec, verify which of the three platform-economy categories applied to you during 2026:[1][2]

1. Delivery-only under $30,000 (and not registered): If you only delivered meals, groceries, or household items through apps like Skip, Uber Eats, DoorDash, or Instacart, never registered for a GST/HST account, and your worldwide taxable supplies (including any associates) stayed at or below $30,000 in every single calendar quarter and across four consecutive calendar quarters, the CRA considers you a small supplier.[1][2] You do not charge GST/HST, you cannot claim Input Tax Credits (ITCs), and you do not file a GST/HST return. Instead, you report your delivery income and deduct your full eligible expenses (including sales tax paid) on Form T2125 of your personal income tax return.
2. Delivery-only over $30,000 (or voluntarily registered): Once your gross taxable delivery revenue before expenses exceeds $30,000 in a single calendar quarter or over four consecutive calendar quarters—or if you registered voluntarily while under $30,000 to claim ITCs on fuel and vehicle repairs—you are a GST/HST registrant.[1][3] You must file a GST/HST return for every reporting period, even if your net tax is $0.
3. Passenger rideshare (Uber/Lyft) or mixed rideshare + delivery: Commercial passenger ridesharing does not get the $30,000 small-supplier exemption—registration is mandatory from your first dollar of passenger rides.[1][4] If you drove both passengers and food delivery in 2026, read our Uber vs. Uber Eats GST/HST rules breakdown to confirm whether your delivery income was included in your registration.

For a deeper refresher on how the four-quarter threshold test works, see our foundational guide on whether gig workers pay GST/HST in Canada. Also remember that since the CRA digital platform reporting rules took effect, delivery apps report your annual gross payouts directly to the CRA—so your GST/HST return and your T2125 should reconcile cleanly.

Step 2: Gather your 2026 delivery records before opening the portal

Do not use the net payouts deposited into your bank account as your GST/HST sales figure. Apps often deduct platform commissions, bundle tips, or pay out across week boundaries. Before you start your return, pull together:

• Your Business Number (BN) and RT account number (for example, 123456789 RT0001), plus your assigned reporting period (From and To dates, such as 2026-01-01 to 2026-12-31 for annual filers).[5]
• Annual and monthly platform statements from Uber Eats, DoorDash, Skip, and Instacart showing gross delivery pay, incentives/bonuses, customer tips, platform fees, and any GST/HST or QST collected or remitted on your behalf. If you work across several apps, follow our multi-app tax reconciliation workflow.
• Your 2026 mileage logbook showing total business kilometres vs. total vehicle kilometres for the year (Business KM ÷ Total KM = Business-Use %). Need to check what the CRA expects in a logbook? See our Canadian gig worker mileage tracking guide.
• Receipts showing actual GST/HST paid on eligible gig worker tax deductions such as fuel, oil changes, tires, vehicle repairs, cell phone plans, and insulated delivery bags. Bank or credit card statements alone are generally not enough to support Input Tax Credits during a CRA gig worker audit—keep the itemized receipts showing the vendor's GST/HST number.
• Any 2026 GST/HST instalment payments you already remitted during the year so you can claim credit for them on Line 110.[6]

Step 3: Choose your calculation method (Regular Method vs. Quick Method)

When preparing your 2026 return in 2027, you will calculate your net tax using one of two CRA methods:

Option A: The Regular Method (Default)

Every registrant uses the Regular Method unless they have formally filed an election (Form GST74 with the CRA, or Form FP-2074-V in Québec) to use the Quick Method.[6][7]

Under the Regular Method:

• You report the exact GST/HST collected or collectible on your taxable delivery supplies on Line 103.[6]
• You subtract your eligible Input Tax Credits (ITCs)—the actual GST/HST you paid on business expenses multiplied by your business-use percentage—on Line 106.[6]
• Remember: expenses that do not carry GST/HST (such as auto insurance premiums, driver's licence/registration fees, and car loan interest) do not generate ITCs on your GST/HST return, even though their business portion is still deductible for income tax on Form T2125.[4]

Option B: The Quick Method of Accounting (Election Required)

If you filed a Quick Method election before your reporting period deadline and your annual worldwide taxable supplies (including GST/HST) are $400,000 or less, you still collect the normal provincial GST/HST rate (5%, 13%, 14%, or 15%), but you remit a reduced flat percentage of your tax-included taxable sales.[7]

• In exchange for the lower remittance rate, you cannot claim ITCs on routine operating expenses like gas, repairs, or phone bills (though you may still claim ITCs on qualifying capital property, such as purchasing a vehicle).[7]
• You also get a 1% credit on the first $30,000 of eligible GST/HST-included supplies each fiscal year (entered on Line 107), provided your Quick Method election was in effect at the beginning of the fiscal year or on the day you became a registrant.[7]
• Important T2125 link: The amount you keep under the Quick Method (the spread between the GST/HST you collected and the smaller amount you remitted to the CRA) must be reported as taxable business income on your T2125 income tax return.

Step 4: Line-by-line walkthrough of the CRA electronic GST/HST return

Starting with reporting periods in 2024 and continuing through 2026–2027, almost all GST/HST registrants (except charities and selected listed financial institutions) are required by law to file their GST/HST returns electronically—there is no longer a $1.5 million revenue threshold for paper filing.[5][8]

Even if you use Wealthsimple Tax to enter your DoorDash and Uber Eats T2125, consumer T1 software does not submit your GST/HST return. Here is the exact step-by-step workflow inside CRA My Business Account ( GST/HST NETFILE)[6][9]:

1. Sign in to your CRA account and choose Business account (or open the GST/HST NETFILE portal with your 4-digit access code).[9]
2. Select GST/HST and click your RT0001 account number, then click File a return.[9]
3. Select the reporting period you are filing (for most sole-proprietor delivery drivers, January 1, 2026 to December 31, 2026). If you had $0 in sales and $0 in ITCs, you can check the box for a nil return; otherwise, proceed to the main worksheet.[9]
4. Complete Line 101 (Total sales and other revenue):
   • If using the Regular Method: Enter your total pre-tax business revenue for the period, rounded to the nearest dollar. Do not include GST, HST, or provincial sales tax (PST/QST).[10]
   • If using the Quick Method: Enter your total revenue including GST/HST, rounded to the nearest dollar.[10]
5. Complete Line 103 (GST/HST collected or collectible):
   • Regular Method: Enter the total GST/HST you collected (or that became collectible) on your taxable supplies during the reporting period.[6][10]
   • Quick Method: Multiply your GST/HST-included eligible supplies from Line 101 by your province's Quick Method remittance rate (see your province card below) and enter that result on Line 103.[7][10]
6. Complete Line 104 (Adjustments to be added to net tax): Usually $0.00 for gig delivery drivers unless you have a specific addition such as recovering GST/HST on a previously written-off bad debt.[6][10]
7. Review Line 105 (Total GST/HST and adjustments): Since the CRA's May 2024 electronic filing update, Line 105 is no longer a manual text box—the portal automatically adds Line 103 + Line 104 for you.[6]
8. Complete Line 106 (Input Tax Credits / ITCs):
   • Regular Method: Enter the eligible GST/HST you paid on qualifying business expenses (fuel, maintenance, cell phone, delivery supplies, capital property) multiplied by your business-use percentage.[6][10]
   • Quick Method: Leave at $0.00 for operating expenses (only enter ITCs if you purchased qualifying capital property).[7][10]
9. Complete Line 107 (Adjustments to be deducted):
   • Regular Method: Usually $0.00.
   • Quick Method: Enter your 1% credit on the first $30,000 of eligible GST/HST-included supplies (up to $300.00).[7][10]
10. Review Line 108 (Total ITCs and adjustments) and Line 109 (Net tax): The CRA portal automatically calculates Line 108 (Line 106 + Line 107) and subtracts it from Line 105 to display Line 109 (Net tax).[6]
11. Complete Line 110 (Instalments and other annual filer payments): If you made quarterly GST/HST instalment payments during 2026, enter the total here so you only pay the remaining balance on Line 113 C / Line 115 (or claim a refund on Line 114 if your ITCs exceeded the tax collected).[10]
12. Certify and submit: Check the certification box, click Submit, and save your 6-digit confirmation number alongside your gig worker bookkeeping records.[9]

Step 5: Know the 2027 filing and payment deadlines (for the 2026 tax year)

The CRA assigns most gig drivers with $1.5 million or less in annual taxable supplies an annual reporting period by default (though you can elect monthly or quarterly filing using Form GST20).[5][8]

Watch the April 30 payment trap: Just like your personal T1 income tax return, having until June 15, 2027 to file your annual GST/HST return does not give you until June 15 to pay.[8][11] The CRA charges daily compound interest starting May 1, 2027 on any unpaid 2026 annual GST/HST balance. Also, if your net GST/HST owing on your annual return is $3,000 or more, you generally must begin making quarterly GST/HST instalment payments in the following year—see our quarterly tax instalments guide for details.[8][11]

Province-by-Province 2027 GST/HST Filing Guide (All 10 Provinces)

Because sales tax rates, Quick Method remittance percentages, and provincial sales tax (PST, RST, and QST) rules vary across Canada, find your province below to review your exact 2026–2027 numbers.[12] (Delivering in Yukon, Northwest Territories, or Nunavut? All three territories charge the 5% federal GST only with 0% territorial sales tax, use the 3.6% Quick Method service rate, and file through CRA My Business Account—the same mechanics as Alberta below.)[12]

Ontario (ON): 13% HST Filing Guide for Delivery Drivers

Ontario participates in the Harmonized Sales Tax at 13% HST (a 5% federal part and an 8% provincial part), administered entirely by the Canada Revenue Agency.[12][13]

• Registration & collection: If you only deliver for Uber Eats, DoorDash, Skip, or Instacart in Ontario, you register for an HST account once your gross taxable delivery supplies exceed $30,000 over four consecutive calendar quarters (or in a single quarter).[1][14] Once registered, the applicable Ontario rate on taxable local delivery services is 13% HST.[12][15]
• Regular Method (Line 106 ITCs): You can recover the full 13% HST paid on fuel, oil changes, repairs, car washes, cell phone bills, and insulated delivery bags, multiplied by your business-use percentage. Note that Ontario still levies a separate 8% Retail Sales Tax (RST) on certain insurance contracts (while standard automobile insurance premiums in Ontario are exempt from both HST and RST)—so never apply a 13% HST formula to your auto insurance line.[4][13]
• Quick Method in Ontario: If your permanent establishment and deliveries are in Ontario, the CRA RC4058 Quick Method remittance rate for service businesses is 8.8% of your 13%-HST-included sales, minus the 1% credit on your first $30,000 of eligible tax-included supplies.[7]

British Columbia (BC): 5% GST + 7% PST Rules for Delivery Drivers

British Columbia is a non-participating province with two separate sales taxes: the 5% federal GST (administered by the CRA) and the 7% BC Provincial Sales Tax (PST) (administered by the BC Ministry of Finance).[12][16]

• Do BC delivery drivers need a BC PST number? Under the BC Provincial Sales Tax Act and Bulletin PST 302 (Delivery Charges), PST applies to the sale or lease of taxable goods and specific taxable services (such as vehicle maintenance, accommodation, telecommunication services, and online marketplace services facilitated by a platform operator).[16][17] Standalone courier or local delivery services provided by an independent driver are not a PST-taxable service requiring a driver to register as a BC PST collector. You only track the 5% federal GST for the CRA.
• Line 106 ITC watchout in BC: When you buy tires, pay for an oil change, buy a phone mount, or pay your Rogers/Telus bill in BC, your receipt shows 5% GST and 7% PST on separate lines. You can only claim the 5% GST on Line 106 of your CRA GST/HST return. The unrecoverable 7% BC PST stays part of the expense amount you deduct on Form T2125 for income tax.
• Quick Method in BC: For a BC delivery business making supplies in BC, the CRA Quick Method remittance rate for services is 3.6% of your 5%-GST-included sales (less the 1% credit on the first $30,000).[7]

Alberta (AB): 5% GST Filing Guide (0% Provincial Sales Tax)

Alberta has no provincial sales tax (0% PST), making it the simplest province in Canada for gig worker sales-tax bookkeeping.[12][18]

• One 5% tax rate on everything: Registered delivery drivers in Calgary, Edmonton, Red Deer, Lethbridge, and across Alberta only charge and account for the 5% federal GST through CRA My Business Account.[12][18]
• Calculating Alberta ITCs (Line 106): Because there is no provincial sales tax to strip out, 100% of the sales tax shown on your Alberta fuel receipts, mechanic invoices, cell phone bills, and delivery equipment is 5% federal GST. Multiply the 5% GST paid on qualifying business expenses by your business-use percentage and enter that amount on Line 106.
• Quick Method in Alberta: The CRA RC4058 Quick Method service remittance rate in Alberta is 3.6% of GST-included eligible supplies, minus the 1% credit on your first $30,000 of GST-included supplies.[7]

Québec (QC): 5% GST + 9.975% QST Filing Guide (Revenu Québec)

Québec operates a dual sales-tax system—5% federal GST plus 9.975% Québec Sales Tax (QST) (a combined 14.975%)—and Revenu Québec administers both taxes inside the province.[12][19][20]

• Where to file in Québec: Unlike the other nine provinces, Québec gig workers do not file through CRA My Business Account. Once registered, you file a combined GST/HST-QST return (Form FPZ-500-V) electronically through Revenu Québec's My Account for businesses (Mon dossier pour les entreprises) or My Account for individuals.[20]
• Delivery vs. passenger rides in Québec: Revenu Québec's digital-economy guidance for DoorDash, Uber Eats, and Skip drivers confirms that delivery-only workers check the $30,000 small-supplier test for both GST and QST.[19] By contrast, if you provide remunerated passenger transportation (such as Uber or Lyft), you must register for both GST and QST before your very first trip.[21] For the complete provincial picture—including TP-1, Schedule L, TP-80-V, and QPP—read our dedicated Québec app-based worker tax checklist.
• ITCs and ITRs: Under the Regular Method, you claim Input Tax Credits (ITCs / CTI) for the 5% GST and Input Tax Refunds (ITRs / RTI) for the 9.975% QST paid on qualifying business expenses.[20]
• Quick Method in Québec: If you elect the Quick Method with Revenu Québec (Form FP-2074-V), the remittance rates for delivery and taxi service businesses are 3.6% for GST (on GST-included sales) and 6.6% for QST (on QST-included sales), minus the 1% credit on the first $30,000 (GST-included) and $31,421 (QST-included) of qualifying sales.[22]

Nova Scotia (NS): 14% HST Filing Guide (Updated 2025–2026 Rate)

If you deliver in Halifax, Sydney, Truro, or anywhere in Nova Scotia, pay close attention to your tax rate for the 2027 filing season (2026 tax year): Nova Scotia's HST rate is 14%, not 15%.[12][23]

• Why the rate changed: Effective April 1, 2025, the Government of Nova Scotia reduced the provincial component of its HST from 10% to 9%, bringing the combined HST rate down from 15% to 14%.[23] While 2025 returns had to deal with a split year (15% before April 1, 2025, and 14% on or after April 1, 2025), the entire 2026 calendar year (January 1 to December 31, 2026) is taxed at 14% HST.[12][23]
• Updated Nova Scotia Quick Method rate: Following the HST decrease, the CRA updated the Quick Method remittance rates under Notice 342 and Guide RC4058.[7][23] For a service business with a permanent establishment in Nova Scotia making supplies in Nova Scotia during 2026, the Quick Method remittance rate is 9.4% of 14%-HST-included sales (down from the old 10.0% rate), minus the 1% credit on the first $30,000.[7][23]
• Regular Method (Line 106 ITCs): Claim the 14% HST paid on your 2026 Nova Scotia fuel, repairs, maintenance, and cell phone receipts (prorated for business use) on Line 106 via CRA My Business Account.

New Brunswick (NB): 15% HST Filing Guide for Delivery Drivers

New Brunswick harmonizes its provincial sales tax with the federal GST under the Comprehensive Integrated Tax Coordination Agreement (CITCA) at a combined 15% HST rate (5% federal + 10% provincial), administered by the CRA.[12][24]

• One return through the CRA: Delivery drivers in Moncton, Saint John, Fredericton, and across New Brunswick who cross the $30,000 small-supplier threshold (or register voluntarily / drive passenger rideshare) collect and report 15% HST on a single electronic return in CRA My Business Account.[5][24]
• Regular Method vs. Quick Method in NB: Because 15% HST applies to New Brunswick gasoline, auto repairs, tires, and cell phone bills, your Line 106 Input Tax Credits under the Regular Method can be significant during high-mileage years. If you instead elect the Quick Method, the CRA RC4058 service remittance rate for New Brunswick is 10.0% of 15%-HST-included sales, minus the 1% credit on the first $30,000.[7]

Manitoba (MB): 5% GST + 7% RST Rules for Delivery Drivers

Manitoba is a non-participating province with 5% federal GST (administered by the CRA) and 7% Retail Sales Tax (RST) (administered by Manitoba Finance).[12][25]

• Do Manitoba delivery drivers charge 7% RST? Under The Retail Sales Tax Act and Manitoba Finance Bulletin No. 030 (Summary of Taxable and Exempt Goods and Services), Manitoba's 7% RST applies to tangible personal property and specific taxable services (such as telecommunications, short-term accommodations, and certain repair/mechanical services).[25][26] Standalone courier or local delivery services provided by an independent driver are not a taxable service requiring an RST vendor permit. You only register for and file the 5% federal GST with the CRA once required.
• Line 106 ITC rule in Manitoba: When you pay for an oil change, car repair, phone plan, or insulated bag in Winnipeg or Brandon, your invoice lists 5% GST and 7% RST separately (Manitoba calculates both taxes on the pre-tax selling price).[25] Only enter the 5% GST (prorated by business use) on Line 106 of your CRA GST/HST return; include the unrecoverable 7% RST in the business expenses you deduct on Form T2125.
• Quick Method in Manitoba: The CRA Quick Method service remittance rate for Manitoba is 3.6% of 5%-GST-included sales, minus the 1% credit on the first $30,000.[7]

Saskatchewan (SK): 5% GST + 6% PST Rules for Delivery Drivers

Saskatchewan charges the 5% federal GST (administered by the CRA) and a separate 6% Provincial Sales Tax (PST) (administered by the Saskatchewan Ministry of Finance).[12][27]

• Official Saskatchewan courier exemption from collecting PST: Saskatchewan's Information Bulletin PST-46 (Service Enterprises, Section H: Transportation Services) and Information Notice IN 2023-04 (Freight and Delivery Services) state directly: "Businesses such as common carriers or couriers hauling goods on behalf of others are not required to collect PST on their services."[28] That means delivery drivers in Saskatoon, Regina, and across Saskatchewan do not collect 6% SK PST on their delivery pay—you only deal with the 5% federal GST through the CRA if you cross $30,000 or register voluntarily.
• What about the 6% SK PST you pay on expenses? Bulletin PST-46 specifies that transportation and courier businesses are required to pay 6% SK PST on equipment and supplies used in providing their services.[28] Because that 6% PST is a provincial tax, it cannot be claimed as an Input Tax Credit on Line 106 of your CRA GST/HST return. Claim only the 5% GST on Line 106, and deduct the unrecoverable 6% PST on Form T2125.
• Quick Method in Saskatchewan: The CRA Quick Method remittance rate for Saskatchewan service providers is 3.6% of 5%-GST-included sales, minus the 1% credit on the first $30,000.[7]

Prince Edward Island (PE): 15% HST Filing Guide for Delivery Drivers

Prince Edward Island combines its 10% provincial component with the 5% federal GST into a 15% Harmonized Sales Tax (HST) administered by the CRA under its CITCA agreement.[12][29]

• Single CRA filing: Delivery drivers in Charlottetown, Summerside, and across PEI who are registered for GST/HST report a single 15% HST rate through CRA My Business Account.[5][29]
• Regular vs. Quick Method in PEI: Under the Regular Method, you claim 15% HST Input Tax Credits on Line 106 for the business-use portion of fuel, vehicle repairs, cell phone plans, and delivery gear. Under the Quick Method, PEI service businesses remit 10.0% of 15%-HST-included eligible sales, minus the 1% credit on the first $30,000.[7]

Newfoundland and Labrador (NL): 15% HST Filing Guide for Delivery Drivers

Newfoundland and Labrador participates in the 15% Harmonized Sales Tax (HST) (5% federal + 10% provincial), administered by the Canada Revenue Agency.[12][30]

• Single federal portal: Registered gig drivers in St. John's, Mount Pearl, Corner Brook, and across Newfoundland and Labrador file one electronic GST/HST return through CRA My Business Account.[5][30]
• Auto insurance vs. fuel/repairs in NL: In Newfoundland and Labrador, fuel, vehicle maintenance, tires, and cell phone bills carry 15% HST, making their business portion eligible for Line 106 Input Tax Credits under the Regular Method. However, auto insurance premiums are exempt from HST (and instead subject to provincial retail sales tax on insurance premiums), so never claim an HST ITC on your car insurance policy.[4]
• Quick Method in NL: The CRA Quick Method service remittance rate in Newfoundland and Labrador is 10.0% of 15%-HST-included sales, minus the 1% credit on the first $30,000.[7]

5 Common Mistakes That Trigger CRA GST/HST Reviews

1. Entering net bank deposits on Line 101: Your bank deposits are usually net of platform fees and may include tips or prior-period adjustments. Always reconcile your platform annual tax summary before typing Line 101.[1][10]
2. Claiming provincial PST/RST on Line 106: If you drive in BC (7% PST), Manitoba (7% RST), or Saskatchewan (6% PST), never include provincial sales tax in your Line 106 Input Tax Credits. Only the 5% federal GST goes on your CRA return.[12]
3. Claiming 100% of vehicle GST/HST when you also drive personally: Your Line 106 ITCs on fuel and repairs must be prorated using your documented business-use percentage (Business KM ÷ Total KM), just like your income-tax vehicle expenses.[3][4]
4. Using Nova Scotia's old 15% HST rate for 2026: Make sure your 2026 spreadsheets use 14% HST (and 9.4% if on the Quick Method) for Nova Scotia.[7][23]
5. Filing by June 15 but forgetting to pay by April 30: If you are an annual filer with a December 31, 2026 year-end, pay your estimated net GST/HST balance by April 30, 2027 to avoid CRA interest charges.[8][11]

Official Canadian Federal & Provincial Government Sources

1. Canada Revenue Agency: Tax obligations for commercial ridesharing and delivery services — official comparison of delivery small-supplier threshold vs. rideshare rules.
2. Canada Revenue Agency: Delivery Services Involving Platforms (GST/HST Info Sheet GI-202) — how the Excise Tax Act applies to local platform delivery services.
3. Canada Revenue Agency: Gig economy — Taxes and the platform economy — $30,000 four-quarter test, voluntary registration, and ITC proration rules.
4. Canada Revenue Agency: GST/HST information for taxi operators and commercial ride-sharing drivers — first-dollar rideshare registration and eligible vs. ineligible ITC expenses.
5. Canada Revenue Agency: General Information for GST/HST Registrants (Guide RC4022) — mandatory electronic filing and assigned reporting periods.
6. Canada Revenue Agency: Calculate the net GST/HST (Updated electronic reporting lines 103–109) — how Lines 103, 104, 105, 106, 107, 108, and 109 work in GST/HST NETFILE and My Business Account.
7. Canada Revenue Agency: Quick Method of Accounting for GST/HST (Guide RC4058) — official Quick Method remittance rate tables by province for service businesses and the 1% credit on the first $30,000.
8. Canada Revenue Agency: Reporting requirements and deadlines — File your GST/HST return — April 30 payment and June 15 filing deadline for annual sole-proprietor filers.
9. Canada Revenue Agency: In your CRA account — File your GST/HST return — 10-step CRA My Business Account filing instructions.
10. Canada Revenue Agency: Instructions for preparing a GST/HST return — detailed instructions for Line 101 through Line 115.
11. Canada Revenue Agency: Businesses have different filing and payment deadlines — Quick reference — summary of monthly, quarterly, and annual GST/HST deadlines and $3,000 instalment threshold.
12. Canada Revenue Agency: GST/HST calculator (and rates by province) — current GST/HST and provincial PST/QST rate table across all provinces and territories.
13. Government of Ontario: Harmonized Sales Tax (HST) and Confirm if you need to charge HST — Ontario 13% HST administration and $30,000 threshold overview.
14. Canada Revenue Agency: When to register for and start charging the GST/HST — single-quarter vs. four-calendar-quarter effective registration dates.
15. Canada Revenue Agency: Charge and collect the GST/HST — Which rate to charge — place-of-supply rules across participating and non-participating provinces.
16. Government of British Columbia: Charging and collecting PST — BC 7% Provincial Sales Tax rules on goods and enumerated services.
17. Government of British Columbia: Bulletin PST 302, Delivery Charges (PDF) — how BC PST applies to delivery and transportation charges.
18. Government of Alberta: About taxes in Alberta — confirmation that Alberta levies no provincial sales tax (5% federal GST only).
19. Revenu Québec: Delivering meals, groceries or packages through a platform such as DoorDash, Uber Eats or Skip — Québec digital-economy delivery driver obligations.
20. Revenu Québec: Filing GST/HST and QST Returns — mandatory electronic filing of combined GST and QST returns in Québec.
21. Revenu Québec: Offering your driving services using a digital platform (e.g. Uber or Lyft) — mandatory GST and QST registration for remunerated passenger transportation in Québec.
22. Revenu Québec: The Quick Method of Accounting for Calculating GST and QST Remittances — Applicable Rates — 3.6% GST and 6.6% QST Quick Method rates for delivery and taxi services.
23. Canada Revenue Agency: Notice 342 — Nova Scotia HST Rate Decrease to 14% and Government of Nova Scotia: Nova Scotia Reduces HST from 15% to 14% (PDF) — 14% HST rate and 9.4% Quick Method service rate.
24. Government of New Brunswick: Harmonized Sales Tax (HST) — New Brunswick 15% HST overview and CRA administration.
25. Government of Manitoba: Retail Sales Tax (RST) — Manitoba 7% RST overview and application before GST.
26. Government of Manitoba: Bulletin No. 030 — Summary of Taxable and Exempt Goods and Services (PDF) — list of taxable services under Manitoba's Retail Sales Tax Act.
27. Government of Saskatchewan: Provincial Sales Tax (PST) — Saskatchewan 6% PST rules.
28. Government of Saskatchewan: Information Bulletin PST-46, Service Enterprises (PDF) and Information Notice IN 2023-04, Freight and Delivery Services (PDF) — Section H confirmation that couriers hauling goods on behalf of others are not required to collect SK PST on their services.
29. Government of Prince Edward Island: Harmonized Sales Tax (HST) — PEI 15% HST framework and CRA administration.
30. Government of Newfoundland and Labrador: Harmonized Sales Tax (HST) — Newfoundland and Labrador 15% HST framework and CITCA administration.