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| April 2017 | |||||||
| 2017 Federal Budget: GST/HST on ride-sharing services | |||||||
| Daryl Hooley, MBA, CPA, CGA, is a senior manager, Indirect Tax, in the Toronto office of Collins Barrow Betsy Qin is a senior tax associate, Indirect Tax, in the Toronto office of Collins Barrow | |||||||
| The 2017 Federal Budget proposes to amend the definition of a “taxi business” in the Excise Tax Act (ETA) effective July 1, 2017, to ensure that ride-sharing services, such as Uber, share the same GST/HST consequences as taxi services. The proposed amendments would require all Uber drivers to register for GST/HST purposes and to charge GST/HST on their fares. | |||||||
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