Commercial Ride-sharing Services - Help with Registering for GST/HST

Introduction

Do you drive with a commercial ride-sharing service? If so, you must register for a GST/HST number and charge GST/HST regardless of income as of July 1st, 2017.

Registration

This information will assist you through the online registration process. You must first register for a business number (BN) and then for a GST/HST number. At the end of the online registration process you will have your GST/HST account number. A GST/HST account confirmation letter will be mailed to you, please keep this for your records.

Before you begin

The online registration process will take you about 10 minutes to complete.
You will need the following information readily available in order to assist you in registering for a business number and GST/HST account number:

  • Your Social Insurance Number (SIN)
  • Your home and mailing address, including the postal code
  • The date you started driving with a commercial ride-sharing service

Step 1: Start online registration

Step 2: Validate your identity

Enter all requested information for validation. This information is used to confirm who is doing the registration for the GST/HST number.
Important: the personal information used must match the information on your last personal tax return.

  • Enter your social insurance number and select 'Next' to continue.
  • Enter your last name, date of birth and postal code. Read the 'Terms and conditions of use' and select the box next to "I am confirming that I have reviewed and agreed to be bound by the terms and conditions for this service". Select 'Next' to continue.
  • Read the disclaimer and at the bottom of the disclaimer page select 'I agree'.

Step 3: Confirm User Identity

This information is used in case CRA needs to contact you about the registration of this business.

  • Under the location, open the drop down menu and choose which number you'd like to include. It can be either your 'Work' or 'Home' number.
  • Under device type, open the drop down menu and select 'Telephone' or 'Cell'.
  • Enter your area code and telephone number. If you have an extension, add it as well. It is a good idea to use the same phone number that you use with the commercial ride-sharing company.
  • Select 'Next' to continue.

Step 4: Determine registration requirements

For these instructions, we will assume you need a business number.
Select 'I need a business number', then select 'Next' to continue.

If you have an existing business number and must add a GST/HST program account:

  • Select 'I already have a business number'. Then select 'Next' and enter the required information. Then continue to Step 11, you may skip steps 5-10.

Step 5: Determine business number needs

Select the type of business for your situation. Since these are instructions for commercial ride-sharing drivers, we assume you are a 'Business – Sole Proprietorship'. Select this and select 'Next' to continue.

Step 6: Register client – add owner

The owner is the driver for the commercial ride-sharing service. Here you should enter your name and phone information. Then select 'Next' to continue.

Example: If your name is John Smith, the owner of your business is John Smith.

Step 7: Register client – general information

Since your business will be set up as a sole proprietor, your legal name will be the same as the owner name provided on the previous screen.

Example: If your name is John Smith, the legal name of your business will be John Smith.

If you use a different name in your day-to-day activities, you can enter an operating name. If you do not use a different name, leave it blank.

Example: If your name is John Smith but you use John's Car for commercial ride-sharing, the operating name is 'John's Car'.

Update the language preference, country and postal code. Then select 'Next' to continue.

Step 8: Register client – select mailing address

  • Based on the postal code you entered in step 7, a list of street names will be displayed. Select your street name. If your street is not listed, select none of the above. Then select 'Next' to continue.
  • On the following screen, enter your mailing address. Then select 'Next' to continue.
  • Your address will be displayed. If your home address is the same as the mailing address, select 'Yes'. Then select 'Next' to continue. If you need to make any corrections to your address, select 'Previous' to go back.

Step 9: Register client – add business activity

Enter "Commercial ride-sharing service"; as the major activity of this business. Leave the other fields blank. Then select 'Next' to continue.

Step 10: Register client – confirm details

Review the information. If you need to make a correction, select 'Previous' to go back to the specific section. Once you have confirmed everything is correct, select 'Confirm'. You will receive a summary with a nine digit number. This is your Business Number (BN).

At this point you have completed the Business Number Registration! Next, you must register for a GST/HST account. Select 'Register CRA accounts for this business' to get started.

Step 11: Register Accounts with CRA – add Social Insurance Number (SIN)

  • To register for a GST/HST account you must enter your 'Social Insurance Number'. This will add the Social Insurance Number to your business number account. Then select 'Next' to continue.
  • Your owner information (from your Business Number registration) will be displayed. If this information is incorrect, select 'Previous' to make changes. If the information is correct, select 'Confirm' to continue.
  • Then select 'Continue with registration'.

Step 12: Register Accounts with CRA

To register your GST/HST account, select 'Register an RT account'.

Step 13: Register GST/HST account

  1. Register GST/HST account – profile information
    • Confirm that the type of business you will be operating is 'Operate a taxi or limousine service'. As of July 1, 2017, the CRA will update this option to say 'Operate a taxi, limousine or commercial ride-sharing service'. Then select 'Next' to continue.
    • On the next screen, under 'Sole activity subject to the GST/HST is from commercial rental income', select 'No'.
    • Enter your actual current annual worldwide and domestic GST/HST taxable sales, if unsure or unknown, enter '0' (zero).
    • If you are in operation before July 1, 2017, enter the 'Account effective date' as '2017 July 1'. If you began operating after this date, enter the date you began providing commercial ride-sharing services.

      Example:
      If you start driving on October 15, 2016, your effective date will be '2017 July 1'.

      If you start driving on August 10, 2017, your effective date will be '2017 Aug 10'.

      • Select 'Next' to continue.
    • Register GST/HST account – filing information
      • For the Reporting period select 'Annually'. Then select 'Next' to continue.
    • Register GST/HST account – general information
      • Select your preferred language. Then select 'Next' to continue.
    • Register GST/HST account – select mailing address country
      • Select 'Canada' and enter your postal code. Then select 'Next' to continue.
    • Register GST/HST account – select mailing address
      • A listing of street names based on the postal code you entered will be displayed. Select your street name. If your street is not listed, select 'None of the above'. Then select 'Next' to continue.
    • Register GST/HST account – complete mailing address details
      • On the following screen, enter your mailing address. Then select 'Next' to continue.
    • Register GST/HST account – confirm mailing address
      • Your address will be displayed.
      • If your home address is the same as the mailing address, select 'Yes'. Select 'Next' to continue or select 'Previous' if any corrections are required.

Step 14: Register GST/HST account – confirm details

Review the information you have provided. If you need to make any corrections, select 'Previous'. Once the information is correct, select 'Confirm'. Once confirmed, you will receive a summary with a 15 digit number. This 15 digit number is your GST/HST account number.

Select 'Next' to continue. Then select 'Finished registering accounts with CRA for this business'.

Conclusion

You have now registered for your GST/HST account and have a GST/HST number. Please keep this information for your records.

Step 7: Register client – general information

Since your business will be set up as a sole proprietor, your legal name will be the same as the owner name provided on the previous screen.

Example: If your name is John Smith, the legal name of your business will be John Smith.

Update the language preference, country and postal code. Then select 'Next' to continue.

Step 8: Register client – select mailing address

  • Based on the postal code you entered in step 7, a list of street names will be displayed. Select your street name. If your street is not listed, select none of the above. Then select 'Next' to continue.
  • On the following screen, enter your mailing address. Then select 'Next' to continue.
  • Your address will be displayed. If your home address is the same as the mailing address, select 'Yes'. Then select 'Next' to continue. If you need to make any corrections to your address, select 'Previous' to go back.

Step 9: Register client – add business activity

Enter "Commercial ride-sharing service"; as the major activity of this business. Leave the other fields blank. Then select 'Next' to continue.

Step 10: Register client – confirm details

Review the information. If you need to make a correction, select 'Previous' to go back to the specific section. Once you have confirmed everything is correct, select 'Confirm'. You will receive a summary with a nine digit number. This is your Business Number (BN).

At this point you have completed the Business Number Registration! Next, you must register for a GST/HST account. Select 'Register CRA accounts for this business' to get started.

Step 11: Register Accounts with CRA – add Social Insurance Number (SIN)

  • To register for a GST/HST account you must enter your 'Social Insurance Number'. This will add the Social Insurance Number to your business number account. Then select 'Next' to continue.
  • Your owner information (from your Business Number registration) will be displayed. If this information is incorrect, select 'Previous' to make changes. If the information is correct, select 'Confirm' to continue.
  • Then select 'Continue with registration'.

Step 12: Register Accounts with CRA

To register your GST/HST account, select 'Register an RT account'.

Step 13: Register GST/HST account

  1. Register GST/HST account – profile information
    • Confirm that the type of business you will be operating is 'Operate a taxi or limousine service'. As of July 1, 2017, the CRA will update this option to say 'Operate a taxi, limousine or commercial ride-sharing service'. Then select 'Next' to continue.
    • On the next screen, under 'Sole activity subject to the GST/HST is from commercial rental income', select 'No'.
    • Enter your actual current annual worldwide and domestic GST/HST taxable sales, if unsure or unknown, enter '0' (zero).
    • If you are in operation before July 1, 2017, enter the 'Account effective date' as '2017 July 1'. If you began operating after this date, enter the date you began providing commercial ride-sharing services.

      Example:
      If you start driving on October 15, 2016, your effective date will be '2017 July 1'.

      If you start driving on August 10, 2017, your effective date will be '2017 Aug 10'.

    • Select 'Next' to continue.
  2. Register GST/HST account – filing information
    • For the Reporting period select 'Annually'. Then select 'Next' to continue.
  3. Register GST/HST account – general information
    • Select your preferred language. Then select 'Next' to continue.
  4. Register GST/HST account – select mailing address country
    • Select 'Canada' and enter your postal code. Then select 'Next' to continue.
  5. Register GST/HST account – select mailing address
    • A listing of street names based on the postal code you entered will be displayed. Select your street name. If your street is not listed, select 'None of the above'. Then select 'Next' to continue.
  6. Register GST/HST account – complete mailing address details
    • On the following screen, enter your mailing address. Then select 'Next' to continue.
  7. Register GST/HST account – confirm mailing address
    • Your address will be displayed.
    • If your home address is the same as the mailing address, select 'Yes'. Select 'Next' to continue or select 'Previous' if any corrections are required.

Step 14: Register GST/HST account – confirm details

Review the information you have provided. If you need to make any corrections, select 'Previous'. Once the information is correct, select 'Confirm'. Once confirmed, you will receive a summary with a 15 digit number. This 15 digit number is your GST/HST account number.

Select 'Next' to continue. Then select 'Finished registering accounts with CRA for this business'.

Conclusion

You have now registered for your GST/HST account and have a GST/HST number. Please keep this information for your records.

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