If you earn income from commercial passenger rideshare or taxi services, you must register for both a CRA Business Number (BN) and a GST/HST account regardless of how much you earn. This is a specific exception to the ordinary $30,000 small-supplier rule. CRA treats a rideshare driver or taxi operator as a sole proprietor for this registration purpose. CRA: register as a rideshare driver or taxi operator
Set the correct effective date
The GST/HST effective registration date must be the date you charged your first rideshare or taxi fare. That is different from the date you create a platform profile, receive a payout, or later cross $30,000. If the correct date is more than 30 calendar days before the registration request, CRA directs the driver to its backdating process. CRA: GST/HST account registration
Register in the CRA channel that fits
Before starting, check whether you already have a BN—sole proprietors have one BN for the business. For the online route, CRA says to sign in to a CRA account, choose Add account, then Business Account, and choose Register a business. The owner name and SIN must match the owner’s T1 information. If a driver cannot get a CRA account, CRA identifies a mail route using Form RC1. CRA rideshare instructions
Save the BN and GST/HST account number after an online registration: CRA says a copy will not be sent. Then link the BN to the CRA account to view and manage the business account online.
Rideshare is not every delivery job
This mandatory exception is for taxable passenger transportation in a taxi or commercial rideshare business. Delivery-only activity generally follows the ordinary small-supplier rules; do not assume the passenger-transport rule applies simply because an app pays the driver. A person doing both needs to apply the special passenger-service rule to that activity and keep records that allow the facts to be assessed. CRA: when to register
After registration, keep platform statements, invoices, expense records, and the account confirmation. Registration also creates return, remittance, and record-keeping obligations. See GST/HST filing guidance for the return workflow.