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Switched rom Uber driver to uber eats driver


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My son use to be an uber driver and now only does uber eats. Does he need to close that "business" and open another as an uber eats driver? Or can he file under the same business?

What would the code be if that is the case?

Also if he makes less than 30,000 does he still file gst returns for the uber eats?

Claiming Expenses for vehicle ext. are the same?

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