The federal government requires that drivers collect, remit, and file their sales tax (HST in Ontario, GST in Alberta and Saskatchewan) on all their ridesharing trips to the Canada Revenue Agency (CRA).
In order to do this, the CRA requires drivers to apply for an HST/GST account within 30 days of their first trip with Uber. It takes a few minutes to complete, and you’ll receive your HST/GST number instantly. Once you have your HST/GST registration number, you can upload it to your Uber profile under “Invoice settings” at drivers.uber.com.