Use this step-by-step guide to register for the GST/HST. When you register for GST/HST, please note the information required may vary from what you see on this article.
Unfortunately, Lyft can’t provide tax advice. For further guidance, consider asking a tax professional for advice on specific circumstances and assistance when filing GST/HST returns.
- Business Registration Online — Overview. Visit cra.gc.ca/bro and select [Register now].
- Scroll down, then select [Register Now] a second time
- Validate your identity — Social Insurance Number. Enter your Social Insurance Number, then select [Next].
- Validate your Identity — continued. Enter your last name, date of birth, and postal code. The information here must match the information on your last personal tax return.
- Read the terms and conditions of use, tick the box □ , then select [Next]
- Disclaimer. Read the privacy disclaimer. If you agree, select [Next].
- Confirm user identity. Select location ▼. Next, select device type ▼ and enter area code and telephone number. Then, select [Next].
- Determine registration requirements. Select ☑I need a business number, then select [Next].
- Determine business number needs. Select ☑Business - Sole Proprietorship, then select [Next].
- Register client — add owner. You are the owner. Enter first name, last name, select location ▼, select device type ▼, enter area code, enter telephone number, then select [Next].
- Register client — general information. Enter your legal name. Select ☑English.
- Mailing address. Select country ▼, then select postal code ▼. Now, select [Next].
- Register client — select mailing address. Select ☑Social Insurance Number, then select [Next].
- Register client — complete mailing address details. Enter mailing address, then select [Next].
- Register client — confirm mailing address. If the address is correct, select ☑ yes, then select [Next].
- Register client — add business activity. Enter Ridesharing Service, then select [Next]. You can leave other fields blank.
- Register client — confirm details. Confirm the details are correct, then select [Confirm].
You'll receive a summary and your 9-digit Business Number (BN). You’ll need this business number to register for an GST/HST account.
- Register client — summary. Select [Register CRA accounts for this business].
- Register accounts with CRA — add Social Insurance Number (SIN). Enter first name, last name, Social Insurance Number, telephone number, then select [Next].
- Register accounts with CRA — confirm Social Insurance Number (SIN). Confirm the details are correct, then select [Confirm].
- Register accounts with CRA — Social Insurance Number (SIN) summary. Select [Continue registration].
- Register accounts with CRA. Select [Register an RT account], then select [Finished registering accounts with CRA for this business].
- Register GST/HST account — profile information. Select ☑Operate a taxi, limousine or commercial ride-sharing service, then select [Next].
- Register GST/HST account — profile information. Sole activity subject to the GST/HST is from commercial rental income: Select ☑No.
- Register GST/HST account — profile information. Actual annual worldwide and domestic GST/HST taxable sales: (If unknown, enter zero). You must enter a response to continue with the registration process.
- Register GST/HST account — profile information. Actual annual and domestic GST/HST sales: (this will be your estimated ride earnings).
- Register GST/HST account — profile information. Account effective date: Select year ▼, select month ▼, select day ▼, then select [Next]. The date needs to be on or before your first ride, but you have 30 days from your first ride to apply.
- Register GST/HST account — reporting period. Select your preferred reporting period ▼.
- Register accounts with CRA — confirm details. Confirm the details are correct, then select [Confirm].
You'll receive a summary and your 15-digit number. This is your GST/HST account number.