Understanding the GST and QST quick method for Uber drivers in Québec
The quick method simplifies net tax by applying prescribed factors to eligible supplies instead of separately recovering every tax paid on current expenses.
Updated : September 6, 2026
The principle
For drivers linked to an agreement holder, the platform may calculate and remit amounts using the quick method. Revenu Québec publishes the applicable factors and credits.
Always use the rates for the filing period, not a rate remembered from an older example.
Why receipts still matter
The quick method does not make receipts unnecessary. They support net income, expenses, and business use of a vehicle or phone.
Some acquisitions, including capital assets, may follow separate rules and require special review.
Common errors
Avoid claiming tax credits twice, using net deposits as gross sales, or ignoring amounts already remitted by the agreement holder.
Do not mix periods. A weekly statement crossing months or years must be classified consistently with your return.
Before filing
Reconcile calculations with the platform summary, verify the method on file, and retain enough detail to reproduce the calculation.
Seek advice if you change methods, acquire a vehicle, or operate other taxable activities.
Official sources
Always consult the official version for your tax period.