Uber and DoorDash drivers: income tax and GST/HST registration

Are app drivers self-employed?

The CRA says commercial rideshare drivers are generally self-employed. Delivery drivers who work independently are too. That means:

• you report all your income, including tips, whether you drive full time or on the side;
• you file Form T2125, Statement of Business or Professional Activities, with your return;
• you can deduct business expenses, such as fees the platform keeps and goods and services you buy to earn income;
• you pay both the employee and employer parts of Canada Pension Plan (CPP) contributions on your profit, through Schedule 8. In Quebec, you pay Quebec Pension Plan (QPP) contributions through your Quebec return instead.

No employer takes tax off your pay, so set money aside. Estimate the tax and CPP on your profit with our self-employed tax calculator.

Rideshare vs food delivery: when do you register for GST/HST?

This is the biggest difference. All rules below come from the CRA.

The CRA’s gig economy page adds that if your combined income is under $30,000, GST/HST applies only to the rideshare part, though you may register for all of it.

The CRA also says it is your job to make sure GST/HST is collected and remitted, either by you or by the app on your behalf. Check your driver agreement and keep a copy.

Worked examples

Rideshare driver in Ontario: the HST rate in Ontario is 13%. If your fares in a quarter are $10,000 before tax, the HST on them is $10,000 × 13% = $1,300. You must account for this on your GST/HST return. You can claim input tax credits for GST/HST you paid on business expenses. Use our GST/HST calculator for other provinces.

Delivery-only driver: your sales over the last four calendar quarters are $6,000, $7,500, $8,000 and $9,000. The total is $30,500. This is more than $30,000, so you must register. If the total were $28,000, registration would be optional.

Rates are from the CRA’s GST/HST rates page.

What is different for drivers in Quebec?

In Quebec, Revenu Québec runs both the GST and the Quebec sales tax (QST). It says drivers who carry passengers through an app such as Uber or Lyft must:

• register for the GST and QST no matter how much they earn;
• register before their first trip; and
• file GST and QST returns.

Revenu Québec says operators under agreement with it collect the GST and QST on your rides and remit them for you. The operator must give you the figures you need for each reporting period, calculated with the Quick Method. You still file your own return. You also file a Quebec income tax return; see Quebec taxes for newcomers.

What are the deadlines and instalment rules?

• Filing: if you or your spouse are self-employed, your income tax return is due June 15. For 2025 returns, that was June 15, 2026.
• Paying: any tax owing is due April 30, even though filing is June 15. Interest starts after April 30.
• Instalments: the CRA may ask you to pay tax in instalments if your net tax owing is more than $3,000 ($1,800 in Quebec) this year and in either of the two previous years. Due dates are March 15, June 15, September 15 and December 15.
• GST/HST returns: filing periods depend on your registration. Read the CRA guide RC4022.

More dates are in our deadlines and penalties guide.

Do the apps report your income to the CRA?

Canada has reporting rules for digital platform operators. The CRA says reportable sellers receive a copy of the information the platform reports by January 31 of each year. If a platform asks for your tax number, the CRA can charge a $500 penalty for each failure to give it.

The CRA also says to make sure the platform’s figures match what you report. If you did not report platform income in past years, you can correct earlier returns. Whether or not you get a slip, you must report all income.

Steps when you start driving

1. Rideshare: register for a GST/HST account before or as you start earning. In Quebec, register for GST and QST before your first trip.
2. Delivery only: track your sales each calendar quarter, so you know when you pass $30,000 over four quarters.
3. Read your platform agreement: check whether the app collects GST/HST for you, and keep a copy.
4. Keep records of income, tips, platform fees and car costs from day one.
5. Set money aside for income tax, CPP and any GST/HST you owe.
6. File Form T2125 with your return by June 15, and pay by April 30.

Records and common mistakes

1. Not registering for GST/HST as a rideshare driver. There is no $30,000 grace period for rides.
2. Missing tips. The CRA says tips are income.
3. Poor records. The CRA asks drivers to keep organized books and records of income, GST/HST and expenses. Keep trip and car cost records.
4. Forgetting platform fees. Amounts the app keeps can be expenses or input tax credits.
5. Not saving for tax and CPP. Self-employed CPP is due when you file.
6. Expecting a free clinic to help. Volunteer clinics generally do not do self-employment returns; see DIY, accountant or clinic.

Common questions

Sources

• CRA: Tax obligations for commercial ridesharing and delivery services (revised June 2024)
• CRA: Ride sharing
• CRA: Gig economy, taxes and the platform economy
• CRA: GST/HST rates by province
• CRA: RC4022, General information for GST/HST registrants
• CRA: Line 42100, CPP contributions payable on self-employment and other earnings
• CRA: Who has to pay tax instalments
• CRA: Important dates for individuals
• CRA: Using an app or website to earn income? Reporting rules for digital platform operators
• Revenu Québec: Offering your driving services using a digital platform (e.g. Uber or Lyft)
• Revenu Québec: Drivers related to a transportation system operator under agreement

Checked against these sources on October 10, 2026. Spotted something out of date? Tell us.