Uber in Waterloo Region

[ookpik]

I imagine CRA is monitoring the ride-sharing industry and will eventually introduce record-keeping and remittance rules for them just as they did a few years ago with online auction sites like eBay.

See e.g.
Airbnbers and Uber drivers be warned: your income is taxable
Important information for Canadian eBay members who were high-volume sellers in 2006, 2007 or 2008

Note also a separate Uber GST/HST Issue that may apply depending on what GST registration threshold applies to ride-sharing:

So what this means is that Uber drivers, if required to register for HST/GST, are actually being paid much less than they think. For example, if an Uber driver makes $100 nightly driving for Uber, in reality, (in Ontario), the Uber driver has actually made $87 and $13 of HST/GST which must be remitted to the federal government.