@Courier_Tax  Thank you for this information. It makes sense that a Skip The Dishes driver does not meet the Interlining Rules as they are not actually delivering "freight". However, my reply was based on the Skip driver being considered a courier and falling under the definition found in this CRA documentation. Canada Revenue Agency - Definitions for GST/HST    "Freight transportation service Freight transportation service means the service of transporting goods. It includes postal and courier services, as well as incidental property or services supplied by a carrier, such as warehouse, packing, and loading services, whether or not a separate charge is made for them. These incidental charges may be subject to GST/HST, or zero-rated depending on the GST/HST status of the basic freight charge. A freight transportation service does not include a service provided by the supplier of a passenger transportation service of transporting an individual's baggage in connection with the passenger transportation service."   If they are not considered to be Zero-Rated and need to be collecting and remitting GST/HST, (rather than just claiming the ITCs), this needs to be addressed by CRA and other information sources for these drivers, which clearly state "they do not need to".   I look forward to more information and clarification so we are able to provide the correct information for the many individuals who are driving for these delivery services.  😊   Here are a few links that come up with the Google search "skip the dishes gst registrant requirements". https://commercialdriverhq.com/skip-the-dishes-courier-driver/ https://www.hrblock.ca/wp-content/uploads/2017/12/Skip-Independant-Contractor-Reporting-Guide-02_20.pdf ... View more