Uber, DoorDash and Delivery Driver Taxes in Canada

Prepared by Toronto Tax & Accounting Solutions Inc. and reviewed by Behroz Rizvi, owner. This article provides general information and may not apply to every tax situation.

Uber, DoorDash, Skip, Instacart and other gig drivers are generally self-employed. You report your income on Form T2125 with your personal return. Ride-sharing drivers must register for GST/HST from the start, while delivery-only drivers are generally subject to the usual $30,000 small supplier test.

Ride-sharing versus delivery

The CRA says a self-employed taxi operator or commercial ride-sharing driver must register for a GST/HST account even if they are a small supplier (CRA: GST/HST for taxi operators and commercial ride-sharing drivers). Delivery drivers are treated differently, and the CRA sets out how the obligations differ if you drive for ride-sharing, delivery or both in its tax tip on commercial ridesharing and delivery services. If you do both, confirm your registration with us.

The platforms report you

The CRA’s platform reporting rules are aimed at the sharing and gig economy, so your platform may report your earnings to the CRA. Make sure your return matches the earnings summaries the app gives you.

What you can deduct

The CRA says expenses must be reasonable, relate directly to earning your income, not be personal and be supported by your records (business expenses). Vehicle costs are claimed only for the business-use share, which means you need a logbook showing your business kilometres and your total kilometres. Common costs include:

• Fuel or charging
• Insurance, licence and registration for the business-use share
• Maintenance and repairs
• Parking and tolls
• Phone plan and phone mount for the business-use share
• Cleaning supplies and car washes
• Accounting and bookkeeping fees

You also pay Canada Pension Plan contributions on your net self-employment income.

Records drivers should keep

• Annual and weekly earnings summaries from each app
• A mileage logbook with business and total kilometres
• Fuel, maintenance and insurance receipts
• Bank statements for the account your earnings go into
• Your GST/HST account number and returns

Skip, Instacart, Amazon Flex and other apps

The same principles apply to other apps: your earnings are business income, you claim eligible costs, and you track your total across all apps when you test your GST/HST position. See our GST/HST on online sales guide.

Driver tax questions

Do I need to register for GST/HST as an Uber driver?

Yes. The CRA says self-employed commercial ride-sharing drivers must register even if they are small suppliers.

Do I need to register if I only deliver for DoorDash or Skip?

Delivery drivers are generally subject to the $30,000 small supplier test rather than registering from the first dollar. Confirm your own situation with us if you drive for more than one app.

Can I deduct my car?

You can claim the business-use share of vehicle costs, supported by a logbook. We review how much of your driving qualifies.

What if I never reported my driving income?

The CRA says correcting your tax affairs voluntarily may avoid or reduce penalties and interest, for example by asking for a change to a past return or applying under the Voluntary Disclosures Program. Contact us and we will review the years involved.

How we can help

Toronto Tax & Accounting Solutions Inc. prepares returns and GST/HST filings for Uber, DoorDash and other gig drivers, from our Scarborough office or entirely online. Self-employed and Uber returns start from $149.99 before HST. See our Uber and DoorDash tax filing page, our guides for online sellers and content creators, or visit torontax.ca. We also work with drivers in Edmonton and elsewhere in Canada except Quebec.

Related guides

• Tax and bookkeeping for online sellers and content creators
• GST/HST on online sales
• Hobby or business?
• Inventory and cost of goods sold
• Amazon seller taxes in Canada

Official sources

• CRA: GST/HST information for taxi operators and commercial ride-sharing drivers
• CRA: Revised tax obligations for commercial ridesharing and delivery services
• CRA: Reporting rules for digital platforms
• CRA: Business expenses
• CRA: Taxes and the platform economy

Last reviewed: November 8, 2026. This article is general information, not advice for a specific situation. Platform pages are linked for platform-specific statements.