Tax Help for Gig Workers and Drivers

If you drive for a ride-share app or deliver for a delivery app, the CRA generally treats you as self-employed. That changes how you file and what you can deduct, and it can mean registering for GST.

You're usually self-employed

The CRA says commercial ride-share drivers are generally self-employed, and delivery drivers who work independently for apps are self-employed contractors. Report all of it, tips included. You can claim business expenses, such as the fees the platform keeps and other things you buy to earn the income. Our post on self-employed tax returns goes through filing and expenses. For the 2025 tax year, your return was due June 15, 2026, but any balance owing was due April 30, 2026.

GST for ride-share and delivery

• Ride-share drivers have to register for a GST/HST account as soon as they start earning from commercial ride-sharing, even if they're a small supplier.
• Delivery only generally means registering once you go over the $30,000 small supplier threshold over four calendar quarters. You can register earlier if you want to.

Once registered, you can generally claim back the GST/HST you pay on business purchases, like gas and car repairs, as input tax credits. Our post on GST filing covers how the returns work.

The apps report to the CRA

Since January 1, 2024, certain digital platforms have had to collect information about their sellers and report it to the CRA every year. That covers ride-share and delivery, other personal services, selling goods and renting out property. The report includes your name, address, tax number and what you were paid, broken down by quarter. The platform has to give you a copy by January 31 each year.

CPP comes out of your profit

An employee splits CPP contributions with the employer. Self-employed, you pay the full 11.9% on your net business income. For 2026 that applies to earnings between $3,500 and $74,600, for a maximum of $8,460.90. Earnings from $74,600 up to $85,000 also attract the second additional contribution (CPP2) at 8% for the self-employed, up to $832 for 2026.

Setting money aside

If no tax is coming off what the apps pay you, the whole bill for the year comes due at once, by April 30 of the next year. Our answer on how much to set aside from contract work gives a working percentage. Once your net tax owing is more than $3,000 for 2026 and was also over $3,000 in 2025 or 2024, you have to pay tax instalments.

How we help

Self-employment goes on your personal return. We sort out what counts as a business expense and what doesn't, and keep the paperwork behind it tidy enough to defend. We file GST returns too. If full bookkeeping is more than you need, we can set up a workbook for your business instead, built so we can prepare and reconcile it at tax time or when GST is due.