Uber Driver Taxes (Canada)

MyCarTracks_support · May 13, 2026, 5:56pm

For Uber driver taxes Canada, the main point is simple: rideshare driving is usually self-employed business income, not payroll income. Uber Canada does not deduct income tax from driver earnings, and CRA gig economy guidance gives gig workers income tax, GST/HST, and recordkeeping obligations.

For passenger rideshare, GST/HST is a separate file from income tax. Under CRA commercial ride-sharing guidance, self-employed commercial ride-sharing drivers must register for GST/HST and charge tax on fares even if they are below the usual small-supplier threshold.

Quick answer: Uber driver taxes Canada

For Uber rideshare in Canada, plan for four tax files:

income and platform records from Uber’s weekly statements and monthly or annual Tax Summary
Form T2125 income and expense records for your self-employed business activity
GST/HST records for fares, Uber fees, input tax credits, returns, payments, and instalments
kilometre logs and receipts that support the business-use percentage of your vehicle

Uber’s Tax Summary can help, but it is not an official tax document. Use it as a reconciliation tool, not as your whole tax return.

Your Uber Tax Summary and income records

Driver income tax is your responsibility because tax is not deducted from the earnings you make through Uber. Your Tax Summary can include:

total earnings or gross fares
sales tax collected on trips
sales tax paid on Uber fees
potential business expenses, such as service fees, booking fees, and distance-related information
monthly and annual summary views

Your own records should go further than the platform summary. Save weekly earnings statements, annual Tax Summaries, bank deposits, tips, referrals, incentives, adjustments, refunds, tolls, parking, fees, and any correction notes. If a payment is reversed or adjusted, keep the statement that explains why.

Do not rely on older advice that says platforms never report income information. Canada’s digital platform reporting rules came into force on January 1, 2024. CRA guidance says reporting platform operators must file Part XX information returns for reportable sellers and provide seller-specific information by January 31 of the following year. Your filing obligation stays the same either way: report all business income and keep your own support.

Business-use percentage for your vehicle

CRA motor vehicle expense guidance requires a business-use calculation when the same vehicle is used for both personal and business driving. CRA motor vehicle records guidance points to total kilometres, business kilometres, trip dates, destinations, reasons, and odometer readings.

The calculation is:

business-use percentage = business kilometres / total kilometres

Example: if you drove 25,000 total kilometres in the year and 10,000 kilometres were for Uber rideshare work, your business-use percentage is 40%. That does not mean every vehicle cost is fully deductible. It means eligible mixed-use vehicle costs generally start with the business-use percentage.

Uber on-trip distance data may not include every business kilometre you need for tax purposes. Record kilometres for passenger trips, positioning to accept or pick up a ride, vehicle inspections, business errands, and other Uber-related driving. Keep personal driving out of the business total.

Expenses to review before filing

Claim only the business portion of eligible expenses, and keep receipts. Common Uber driver expense categories to review include:

fuel, electricity, oil, and washer fluid
repairs, maintenance, car washes, tire rotation, and tire installation
vehicle insurance and supplementary business insurance
licence and registration fees
lease payments or car-loan interest, subject to CRA limits where applicable
capital cost allowance for a vehicle you own, if it fits your tax plan
parking and tolls related to Uber work
Uber service fees, booking fees, and similar platform charges
mobile phone and data costs based on business use
office supplies used for business records
customer items such as bottled water or snacks, where reasonable and supported
local authority requirements, such as stickers, decals, or camera installation where required

Capital cost allowance is not the same as claiming fuel or repairs. It is a separate vehicle-cost calculation with classes, limits, and carry-forward effects. The Self-Employed Vehicle Expense Deductions (Canada) guide goes deeper on vehicle costs and CCA.

Do not claim personal driving, personal phone use, fines, unsupported cash purchases, or costs that belong to another job or business. If you drive for multiple apps, keep the records separated enough to explain which income source each expense supports.

GST/HST on completed Uber rides

For taxable commercial ride-sharing, CRA treats GST/HST as included in the fare. Uber Canada tax guidance makes rideshare drivers responsible for collecting, remitting, and filing sales tax, and each week drivers receive GST/HST collected from trips. Quebec rideshare drivers have a different workflow where Uber collects and remits GST/QST sales tax on their behalf with Revenu Quebec, while an annual filing is still required.

GST/HST rates vary by province or territory. If the fare includes tax and you need to back out the GST/HST portion, use:

included GST/HST = total fare x rate / (100 + rate)

Example: an Ontario Uber fare of $226 at 13% HST includes:

$226 x 13 / 113 = $26

Use Uber’s weekly and annual tax records where available, then reconcile them against your own trip, fee, receipt, and bank records.

Reporting GST/HST to the CRA

After you register, your GST/HST return reports net tax. Net tax generally compares GST/HST collected or collectible with eligible input tax credits and adjustments.

For Uber rideshare, input tax credits can include GST/HST paid on eligible business expenses, such as the business-use portion of fuel, repairs, maintenance, vehicle expenses, phone costs, and sales tax on Uber fees. The income tax deduction and the GST/HST input tax credit are related but not identical, so keep the receipt and the tax amount visible.

If you also deliver with Uber Eats or another delivery app, do not mix the rules. Commercial ride-sharing has a mandatory GST/HST rule from the start. Delivery-only work generally starts with the usual small-supplier analysis unless another rule covers your exact activity. The GST/HST for Gig Drivers (Canada) guide explains that split.

Regular method or quick method

Under the regular GST/HST method, you calculate GST/HST collected or collectible, subtract eligible input tax credits, and remit the net amount. This method needs receipts because ITCs depend on actual GST/HST paid or payable on eligible business purchases.

The quick method is a different GST/HST accounting election. Under CRA quick method guidance, eligible registrants charge GST/HST in the normal way, then remit using the applicable quick-method rate. Use CRA Form GST74 to elect or revoke the quick method.

Do not assume the quick method is always better. It can reduce bookkeeping, but it can also limit ITCs. Compare the CRA quick-method rate table with your actual expenses before electing, especially if you had large repairs, heavy vehicle costs, or significant GST/HST on platform fees.

Filing your GST/HST return

CRA lets eligible registrants file GST/HST returns through GST/HST NETFILE, My Business Account, and other listed methods. Your return needs the reporting period, GST/HST collected or collectible, ITCs, adjustments, net tax, and any amount owing or refund.

Your payment method is separate from the filing method. CRA payment options can include online banking, CRA online payment services, pre-authorized debit, mail, or payment through a financial institution, depending on the account and return.

Save a copy of the filed return, confirmation number, payment proof, and any CRA notice. Put those beside the Uber Tax Summary and the spreadsheet or report you used to calculate the return.

Deadlines, payments, and instalments

GST/HST deadlines depend on the reporting period. CRA reporting-deadline guidance says monthly and quarterly filers generally file and pay one month after the reporting period ends.

Reporting period	Filing deadline	Payment deadline
Monthly	One month after the reporting period ends	One month after the reporting period ends
Quarterly	One month after the reporting period ends	One month after the reporting period ends
Annual, December 31 fiscal year-end, business income	June 15	April 30
Other annual filers	Generally three months after the fiscal year-end	Generally three months after the fiscal year-end

Annual GST/HST filers may still need instalments. Under CRA general GST/HST registrant guidance, annual filers generally make quarterly instalments when net tax was at least $3,000 in the previous fiscal year and will be at least $3,000 in the current fiscal year. Do not reuse Quebec income-tax instalment thresholds for GST/HST unless current official guidance supports that exact GST/HST rule.

Income tax has its own calendar. For 2025 taxes, April 30 is the balance-owing deadline for most individuals, and June 15, 2026 is the filing deadline when you or your spouse or common-law partner are self-employed. A later self-employed filing deadline does not move the April 30 balance due date.

Forms for Uber driver income tax

Self-employed Uber drivers generally report business income and expenses on Form T2125, Statement of Business or Professional Activities, with their personal income tax return.

Quebec drivers may also need Quebec-specific business income reporting, such as Revenu Quebec’s TP-80-V workflow, and Quebec uses QPP instead of CPP. Outside Quebec, Canada Pension Plan guidance says self-employed people generally pay both the employee and employer portions of CPP when they meet the contribution rules.

Form T2125 is where income, expenses, motor vehicle expenses, and net business income come together. GST/HST returns are separate. Keep both sets of records, because a clean income tax file does not automatically prove your GST/HST return, and a GST/HST return does not replace your income tax return.

Registering for GST/HST and updating Uber

For rideshare, register for GST/HST before the tax file gets messy. CRA resident business-registration guidance points to Business Registration Online for registering a Business Number and GST/HST program account. Business Number and CRA program-account registration by phone is no longer available as of November 3, 2025.

If online registration is not available for your situation, CRA directs residents to Form RC1 by mail for a Business Number and certain program accounts, including GST/HST.

After you have your GST/HST registration number, update your Uber tax profile in the Driver app or Driver dashboard. Already-registered drivers can update the tax information through invoice settings or the Driver app tax settings.

Records to keep for Uber taxes

Keep one annual folder for Uber taxes. Include:

Uber weekly earnings statements, monthly summaries, annual Tax Summary, and tax profile confirmation
gross fares, tips, referrals, incentives, bonuses, tolls, parking, and adjustments
GST/HST collected or collectible, sales tax paid on Uber fees, ITC calculations, returns, and payments
Form T2125 income and expense support
receipts for fuel, charging, repairs, maintenance, insurance, lease, interest, phone, supplies, tolls, and parking
total kilometres, business kilometres, odometer readings, destinations, dates, and trip purposes
vehicle inspection, licence, registration, insurance, decal, and local compliance documents
notes for mixed rideshare and delivery activity, multi-app work, refunds, account changes, and corrected statements

MyCarTracks automatic mileage tracking helps keep the kilometre side of this file current. Tag Uber trips, separate business and personal driving, export monthly reports, and reconcile them with Uber statements before tax season instead of trying to rebuild a year of driving from memory.

FAQ

Is a GST/HST number mandatory for Uber drivers in Canada?

For taxable commercial ride-sharing, yes. CRA says self-employed commercial ride-sharing drivers must register for GST/HST even if they are small suppliers. Delivery-only work is different and generally starts with the usual small-supplier analysis.

Can I claim kilometres driven to pick up a rider?

Business kilometres can include more than the passenger’s in-vehicle trip. Keep records for accepted trips, driving to pick up a rider, positioning for Uber work, inspections, and other business errands. The key is support: date, destination, purpose, and odometer or trip records.

When should I claim capital cost allowance on my car?

CCA can reduce taxable income, but it can also affect future-year deductions and vehicle calculations. Review it when your income, vehicle cost, and business-use percentage are clear. If the amount is material, ask a tax professional before claiming it.

Does Uber report driver income to the CRA?

Do not assume Uber’s Tax Summary is the only information CRA may see. Uber’s Tax Summary is not an official tax document. Separately, Canada’s digital platform reporting rules require reporting platform operators to report certain seller information to CRA and provide seller-specific information by January 31 when the rules apply. You still need to report all business income yourself.

Do I use Form T2125 or a GST/HST return?

Usually both, if you drive taxable commercial rideshare. Form T2125 reports self-employed business income and expenses for income tax. A GST/HST return reports GST/HST collected or collectible, eligible ITCs, adjustments, and net tax.