If you earn money through apps like Uber, DoorDash, Instacart, or SkipTheDishes, you are part of Canada’s growing gig economy. But while driving or delivering food may feel casual, the Canada Revenue Agency (CRA) sees it as a business. That means taxes and potentially, GST/HST registration.
This post is for gig workers in Canada who want to understand when they need to register for GST/HST and what steps to take.
If this feels overwhelming, our team can help — book a free consultation.
Do Gig Workers Need to Register for GST/HST?
Yes, in many cases, you are required to register. Even if you are just working part-time or using gig apps to earn extra cash, the CRA may consider your income taxable.
What the CRA Considers Gig Work
- You are self-employed, not an employee of Uber or DoorDash.
- You provide taxable services (like passenger rides or delivery).
- You may earn over $30,000 in a year — the CRA’s threshold for mandatory GST/HST registration.
Mandatory Registration for Ride-Share Drivers
If you drive for Uber, Lyft, or any ride-sharing platform in Canada, you must register for GST/HST immediately, regardless of how much you earn.
CRA requires all commercial ride-sharing drivers to:
- Register for GST/HST as soon as you start, even if you earn under $30,000.
- Charge and collect GST/HST on each fare (the platform often does this for you, but you are still responsible for reporting it).
- File regular GST/HST returns.
🔎 Important: Delivery-only workers (like DoorDash and Instacart) follow the $30,000 rule. Ride-sharing drivers must register from Day 1.
If you are unsure how to register or need help with setup, we can assist — just reach out for support.
The $30,000 Rule for Other Gig Workers
If you are a delivery driver, shopper, pet-sitter, tutor, or offer other freelance services through apps, here is how the $30,000 rule works:
When You Must Register for GST/HST
- You earn more than $30,000 in gross revenue (before expenses) in a calendar quarter or over four consecutive quarters.
- You are not considered a small supplier anymore.
The moment you cross that threshold, you must register within 29 days.
💡Tip: Track all your gig income — even if it comes from multiple platforms. The CRA looks at your total self-employed revenue, not per app.
If you need help calculating your total earnings or determining when you cross the threshold, we can walk you through it.
Voluntary Registration Before $30,000
Yes, many gig workers choose to register early so they can claim GST/HST paid on business-related expenses.
Benefits of Early Registration
- You can claim Tax Credits for gas, car maintenance, cell phone bills, insurance, etc.
- You avoid rushing when your income increases suddenly.
- You appear more professional when filing taxes or applying for loans.
Not sure whether early registration is right for your situation? We can review your income and expenses to help you make an informed decision.
How to Register for GST/HST as a Gig Worker
There are three simple ways:
Register Online via CRA
- Go to the CRA Business Registration Online portal
- Use your CRA My Business Account or create one
- Select “GST/HST” when prompted to choose a program
Register by Phone
Call CRA at 1-800-959-5525 (Business inquiries)
Register Through a Tax Professional
An accountant or bookkeeper can register for you and ensure all details are correct.
👉 At Unique Accounting Services, we help gig workers set up GST/HST accounts properly — from choosing the effective date to handling CRA communication. Let us handle the registration while you focus on your work.
You will receive:
- A 9-digit GST/HST number
- A filing frequency (annual, quarterly, or monthly)
- Instructions on filing and remitting what you collect
What Happens After You Register?
Charging and Tracking GST/HST
- For Uber and Lyft, GST/HST is usually built into the fare, but you are responsible for reporting it
- For delivery or other freelance gigs, check whether the platform collects it or if you need to add it yourself
- Keep all receipts and mileage logs to claim your input tax credits
We can help you organize your records and track what to collect and claim.
Filing Returns Based on CRA Schedule
- Most new registrants file annually, but you can choose quarterly
- Even if you collect no GST/HST, you must file a zero return
- CRA may charge penalties for missed or late filings
Our bookkeeping team can manage your GST/HST filings and ensure everything is submitted on time.
Common Expenses Gig Workers Can Claim Tax Credits On
When registered, you can recover GST/HST paid on:
- Gas and fuel
- Car insurance (business portion)
- Vehicle repairs and maintenance
- Cell phone bills (used for gig work)
- Tolls and parking
- Delivery bags, phone mounts, chargers
- Accounting or bookkeeping fees
🧾 Keep good records. CRA may ask for receipts to support your claims.
Not sure which expenses qualify or how to calculate the business-use portion? We can help with that too.
Not sure if you need to register, or confused about claiming expenses and filing returns? Whether you are a part-time delivery driver or full-time Uber partner, we are here to help you stay compliant and maximize your deductions.