As of July 1, 2017 all ride sharing drivers have to register for GST/HST and charge GST/HST on all rides provided even if they don't meet the normal threshold of $30,000 for GST/HST registration. This change to the rules puts ride sharing drivers who drive for Uber or Lyft in the same situation as regular taxi drivers, who are required to register for GST/HST and to collect and remit the goods and services tax with no minimum limit for registration.

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