i had to speak to 3 different Representatives at the CRA until I escalated it to GST Rulings Division. Here's the takeaway: - you have to report your gross income from Uber as income using form T2125. - you have to report zero GST as the service was provided to Uber which is a non-resident entity and any service provided to a non-resident entity is not subject to GST. Please note that I have consistently been posting that Uber drivers do not have to pay GST, but please report your entire gross income and pay income tax accordingly after deductions. I will not be responding to any further queries on the matter. Please also note that the first 2 "frontline" CRA agents I called, rather mechanically told me that if you cross $30k you have to collect and pay GST. It's only when I told them that there was no way I can collect GST on behalf of Uber, did they escalate it.