Assuming the driver isn’t a small supplier ($30k or less in 4 calendar quarters), the short answer is, probably yes. This will come as a surprise to many drivers who have been led to believe that the supply is zero-rated. Frankly, as a former GST/HST Rulings officer, I don’t know how the author of that piece so confidently states that the supply is zero-rated when I know of no public position the CRA has taken on this question and of no tax court cases that have decided the matter.  The logic in the piece is sound and I personally agree that it should be considered a supply of a freight transportation service that is a zero-rated by the interlining rules. However, my understanding is that the CRA is treating the supply as a taxable supply that is not zero-rated and that drivers are being assessed for amounts of tax that should have been collected. If you have been assessed by the CRA for amounts on your supply to UberEats, SkipThe Dishes, DoorDash, etc, get in touch and we’ll determine your chances of a successful appeal and take it on contingency if we believe we can win it.