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How to file the GST/QST report for Uber drivers – Quick method for drivers who earned $28,571 and up
(your sales for GST/QST are shown in the “For Your GST/QST report” area, the first line “Supplies excluding GST and QST”)
Important Notices:
1 - If you are unsure if you registered your GST/QST using the Quick method or Regular method, please call Revenu Quebec’s GST/QST department at 1-800-567-4692 to confirm what method you are on.
2 – You’ll need a “Clic-Sequr” account to file your GST/QST report online. Call Revenue Quebec at 514-873-3474 to setup an account.
3 – Only Uber taxi drivers must fill a GST/QST report. Those who did Uber eats are not required to open a GST/QST account and have no information in the GST/QST section of the Uber Tax Summary.
If you did Uber taxi in the past and still have a GST/QST number, then you must file a GST/QST report with all zeros.
If you have any questions about filing these reports, DO NOT call MD Taxes for assistance. Please call Revenue Quebec GST/QST department at 1-800-567-4692 and ask for the Uber department.
Step #1
Go to Revenu Quebec’s homepage at https://www.revenuquebec.ca/ , click on the blue “My Account” box in the top right of the page, and go down to the “Business: Information” section and click on the blue “Access” button to the right.
Step#2
You’ll end up on a French page (there is no English version) where you need to enter your “Code d’utilisateur” which is your account code and then press continue.
Step #3
You then enter your password and press continue.
Step #4
The next page will ask you how you want your access code for this session to be sent to you. We will be using the first option which is by email. Then press continue.
Step #5
You need to check your email for the access code, enter it and press continue.
Step #6
You will then be taken to your “My Businesses” home page. To get to the GST/QST report, you need to click on “Consumption Taxes” and select the first option which is “GST/HST and QST returns”
Step #7
You need to select the business you are filing a GST/QST report. For most people, there will only be one option here.
Step #8
Once you make a selection, you will see the period this report will cover and they will ask you if you want to do “The Short Return” which we’ll be using.
Then you have to fill “Yes” for both of the Remunerated Passenger Questions as seen below:
Step #9
The first input question is:
“Do you want to report different types of sales or supplies (sales figure)?”
Which we answer “No”. The rest of the GST/QST report with appear after you fill in “No”
The 5 fields we need to fill are:
101 – Total Supplies (sales figures) which is the first line in the GST/QST report
103 – “GST/HST Collectible”is Total Supplies as in box 101 x 1.05 x .036
106 - “Input Tax Credits” is Total Supplies x .01, up to a maximum of $300
203 – “QST Collectible”is Total Supplies as in box 101 x 1.09975 x .066
206 – “Input Tax Credits” is Total Supplies as in box 101 x .01, up to a maximum of $314.21
Then you need top press calculate at the bottom of the page.
The end result will say that you owe an amount to Revenu Quebec but this report does not take into account the amount UBER has already remitted for you which are the 2nd and 3rd lines in the “For Your GST/QST Return” report. You must subtract the amounts UBER has already submitted for you and only pay the balance.
Below is an example of how to do the calculations
Sample GST/QST data from an Uber Year End Tax Summary
we will be using for our example
Below is an example of the information you will find on your year-end Uber tax summary to fill the GST/QST report
FOR YOUR GST/QST RETURN
This section includes relevant information to prepare your GST/QST return. Please note that, consistent with the tax agreement required by Revenu Quebec, the amounts shown as remitted by Uber on your behalf for GST and QST are considered instalment payments remitted by you to Revenu Quebec. Additional adjustments to the tax payable by you may be required depending on your circumstances (see instructions on this Revenu Quebec webpage).
| Supplies excluding GST and QST | CA $41,506.00 (Line 101) |
| GST remitted by Uber on your behalf | CA $1,133.66 (Line 103) |
| QST remitted by Uber on your behalf | CA $2,558.00 (Line 203) |
| GST you collected from riders | CA $2,075.97 Non-applicable |
| QST you collected from riders | CA $4,140.36 Non-applicable |
| Your GST number | 123456789RT0001 |
| Your QST number | 1234567890TQ0001 |
Calculations for GST/QST report
GST
| Taxable supplies for the fiscal period (including GST) ($41,506 x 1.05) | $43,581.30 | |
| Rate | x | 3.6% |
| GST collectible (line 103) | = | $1,568.93 |
| Credit on the first $30,000 in taxable supplies ($30,000 × 1%) (line 106) | - | $300.00 |
| Total GST to remit | = | $1,268.93 |
| GST amount remitted by the system operator under agreement ($41,506 × 2.73%) | - | $1,133.66 |
GST balance payable |
= | $135.27 |
QST
| Taxable supplies for the fiscal period (including QST) ($41,506 x 1.09975) | $45,646.22 | |
| Rate | x | 6.6% |
| QST collectible (line 203) | = | $3,012.65 |
| Credit on the first $31,421 in taxable supplies ($31,421 × 1%) (line 206) | - | $314.21 |
| Total QST to remit | = | $2,698.44 |
| QST amount remitted by the system operator under agreement ($41,506 × 6.16%) | - | $2,558.00 |
QST balance payable |
= | $140.44 |
In the above case, we need to report the figures in the following way:
| Box 101 – Supplies (sales) excluding GST and QST | $41,506 |
| Box 103 – GST Collected | $1568.93 |
| Box 106 – GST Credits | $300 (the maximum) |
| Box 203 – QST Collected | $3,012.65 |
| Box 206 – QST Credits | $314.21 (the maximum) |
Important – Please read
When you press calculate, it will show you owe a total of $3,967.37 (GST of $1,568.93 - $300 = $1268.93 and QST of $3012.65 - $314.21 = $2,698.44)…
But Uber has already submitted to Revenue Quebec $3,691.66 during the year (GST of $1,133.66 and QST of $2,558 as per the Uber report)
So in the end you actually only owe $275.71 (Total owed $3967.37 less $3,691.66 paid by Uber in advance).
*** Even though it says you owe $3967.37, you only need to remit $275.71***
Step #10
Revenue Quebec will ask you if you will be making a payment within the next 5 days. Answer YES. As mentioned before, the amount has already been paid to Revenue Quebec during the calendar year by Uber
Step #11
The next page will be a summary sheet of everything we have entered and at the bottom of the page they ask:
“I confirm that the above information is accurate and complete”.
« Je confirme que les renseignements ci-dessus sont exacts et complets.
You need to check the box to the left of this statement and press “Submit”
Step #12
The final page is the “ACKNOWLEDGEMENT OF RECEIPT” which should be printed out for your records (or you can save the page in a PDF format).
Step #13
“Select a Payment Method”
Remember you don’t have to pay the amount they calculated. You have to pay the amount they calculated minus the amount Uber has already remitted on your behalf