As a delivery driver for "Skip the Dishes", you are considered to be a self-employed "Courier". (Industry Code 492110)
- Several carriers may take part in the supply of a freight transportation service during the course of a continuous freight movement from the shipper (the restaurant), to the consignee (the customer), but only one carrier (Skip the Dishes), invoices the customer. This process is called interlining.
Only the invoicing carrier (Skip the Dishes) who settles the freight bill directly with the customer is responsible for charging and collecting any applicable GST/HST.
As a Courier you are not required to register for GST/HST as you are not charging or collecting the GST/HST, but you may benefit from registering for the GST/HST since you would be able to claim input tax credits for the GST/HST you pay or owe on expenses related to your interline services.
The following CRA link explains further. In particular the section - Find out if you need to register for GST/HST account, Part 2.
