Uber, DoorDash, Airbnb: How to File Taxes as a Gig Worker in Canada

Key takeaways

• Income from gig platforms (Uber, Lyft, DoorDash, Instacart, Airbnb, TaskRabbit) is fully taxable self-employment income
• Platform operators now report income to the CRA — CRA cross-references this with your T1 filing
• You can deduct legitimate business expenses: vehicle costs, phone, supplies, platform fees
• Rideshare and delivery drivers must collect and remit HST from the first dollar (no $30,000 threshold)
• Airbnb hosts earning under $30,000 from occasional short-term rentals may not need to collect HST

Gig economy income has always been taxable, but enforcement has increased substantially. Since 2023, digital platform operators are required to report payments made to users to the CRA. If you earned money from Uber, Airbnb, Etsy, Fiverr, or any similar platform, assume the CRA has your income figure before you file.

Reporting gig income

Self-employed gig income is reported on Form T2125 (Statement of Business or Professional Activities) with your T1 return. You report gross income — before platform fees and commissions — and deduct legitimate business expenses to arrive at net self-employment income. Net income over $3,500 is subject to CPP contributions (both employee and employer portions) at the self-employed rate.

Deductible expenses for gig workers

Rideshare and delivery drivers can deduct: vehicle expenses (fuel, insurance, maintenance, CCA) pro-rated for business use, commercial auto insurance premium differential, phone data costs attributable to business use, platform subscription or equipment fees, and licensing or registration costs. You cannot deduct commuting from home to the start of your shift — only business use while on the platform.

Airbnb hosts can deduct: a proportionate share of mortgage interest, property tax, insurance, utilities, and maintenance based on the percentage of time and space rented. Keep records of every rental night and its associated expenses.

HST obligations for rideshare and delivery

Uber, Lyft, and similar rideshare services are deemed to be providing a taxable supply of a passenger transportation service. This means drivers must register for and collect HST from the first dollar of revenue — there is no $30,000 small supplier threshold for rideshare. File HST returns quarterly and remit net HST to the CRA.