Uber Eats Driver Taxes (Canada)

MyCarTracks_support · May 13, 2026, 5:55pm

Your Uber Eats driver taxes Canada records start with self-employment income. Under CRA gig economy guidance, Uber Eats is a platform-economy example and Canadian resident gig workers must report self-employment income, usually with Form T2125.

GST/HST is a separate decision. Under Uber Uber Eats delivery-partner tax help, delivery partners need to provide a GST/HST registration number to Uber Eats if revenue is over $30,000 over the past four quarters. Do not import the first-day commercial ride-sharing GST/HST rule unless you also provide taxable passenger rides.

Quick answer: Uber Eats driver taxes Canada

Keep these records for Uber Eats delivery work:

annual and monthly Uber Tax Summaries when available
weekly earnings statements, deposits, tips, promotions, refunds, and adjustments
delivery-only income separated from passenger rideshare income if you do both
Form T2125 income and expense support
GST/HST registration, collected tax, input tax credits, returns, and payments if you cross the delivery threshold or register
business kilometres, total vehicle kilometres, odometer readings, and trip purpose notes
receipts for the business-use portion of vehicle, phone, supplies, delivery gear, and professional costs
CPP or QPP cash planning for self-employed net income

The Uber Tax Summary is useful, but it is not your whole tax file. CRA can still expect income records, receipts, kilometre logs, and support for any mixed-use expenses you claim.

Uber Tax Summary and income records

Uber Canada does not deduct income tax from earnings made through Uber. The Tax Summary is not an official tax document, but it can help you or a tax professional prepare a return.

For Canada, Uber says a Tax Summary can include:

total earnings or gross fares
sales tax collected
sales tax paid on Uber fees
potential business expenses such as service fees, booking fees, and app-recorded distance

Monthly and annual Tax Summaries are provided, while Quebec drivers receive only an annual Tax Summary in February for the previous year. Drivers can download the Tax Summary from the driver account after choosing the reporting year; in the app or web profile, look for the tax documents area before tax season.

Use those summaries to reconcile your own records:

Match Uber deposits to bank deposits.
Separate tips, promotions, adjustments, refunds, and fees.
Compare app-recorded delivery distance with your own kilometre log.
Separate Uber Eats delivery from passenger rideshare, DoorDash, Instacart, SkipTheDishes, and personal driving.
Save the summary, weekly statements, and the workpaper you used to prepare Form T2125 or a GST/HST return.

Uber records can miss driving that still matters for a CRA vehicle claim, such as positioning between accepted deliveries, delivery-related errands, or trips to buy delivery supplies. Keep your own log rather than rebuilding the year from the app summary.

For cash flow, many self-employed couriers set aside part of each payout for income tax, CPP or QPP, and GST/HST if registered. A 20% to 25% holdback can be a starting stress test, but adjust it for your province, net income, credits, instalments, and whether you also have employment income.

Possible tax deductions for Uber Eats drivers

Uber Eats delivery expenses can reduce taxable business income when they are tied to earning delivery income, supported, and not personal. CRA motor vehicle expense guidance uses a business-use percentage when the same vehicle is used for business and personal driving. CRA motor vehicle records guidance expects business kilometres, total kilometres, dates, destinations, purposes, and odometer readings.

Use this list as a review checklist, not as a guarantee that every cost is deductible in full.

Vehicle expenses

fuel and charging costs
vehicle insurance and supplementary delivery-use coverage
registration and licence costs
lease payments where CRA limits allow
car-loan interest where CRA limits allow
capital cost allowance where the vehicle and class rules support it
business parking and tolls

Vehicle repairs and maintenance

oil, filters, washer fluid, and antifreeze
brake work and inspections
tire installation, rotation, repairs, and seasonal changes
car washes and interior cleaning tied to delivery work
repairs needed to keep the vehicle fit for delivery use

Uber Eats fees and platform costs

Uber Eats service fees shown in platform records
sales tax paid on Uber fees where shown
bank or payment-account charges tied to the delivery business
accounting software or tax-preparation support

Phone and app costs

business portion of a cell phone plan
mobile data used for delivery work
phone mount, charger, cable, battery pack, and headset used for delivery
delivery app, map, parking, or subscription tools used for the business

Office and record supplies

notebooks, folders, paper, pens, and clips
printer ink, scanning, storage, and bookkeeping supplies
software used to organize income, receipts, kilometre logs, and tax files

Delivery gear and other costs

insulated delivery bags, backpacks, coolers, or blankets
roadside assistance used for the delivery vehicle
delivery-related parking and tolls
delivery-specific safety or weather gear
professional bookkeeping or tax help

Do not claim personal meals, personal driving, ordinary commuting, fines, unsupported cash purchases, or the same cost twice. If one receipt has both personal and Uber Eats use, keep the business-use calculation with the receipt.

Business-use percentage and kilometre logs

For mixed-use vehicle costs, the calculation starts with business kilometres divided by total vehicle kilometres.

business-use percentage = Uber Eats business kilometres / total vehicle kilometres

Example: if you drove 18,000 total kilometres in the year and 7,200 were for Uber Eats delivery work, your business-use percentage is 40%. If eligible mixed-use vehicle costs were $5,000 before CCA and other limits, the first review amount would be $2,000.

That percentage only works when the log is supportable. CRA expects enough detail to show when, where, why, and how far you drove. Uber on-trip or delivery distance can be a starting point, but your own log should cover the full business trip record and total annual kilometres.

Use MyCarTracks automatic mileage tracking from the first delivery week. Tag Uber Eats separately from rideshare, DoorDash, Instacart, SkipTheDishes, other delivery work, and personal driving. Monthly exports are easier to reconcile than a year of reconstructed trips.

GST/HST number for Uber Eats drivers

Uber Eats delivery-only work should use the delivery/courier GST/HST analysis, not the passenger-rideshare rule. CRA gig economy guidance generally requires GST/HST registration for many taxable gig economy goods and services after more than $30,000 in taxable sales over four calendar quarters. Uber Eats tax help says that if you earn over $30,000 in revenue over the past four quarters, you need to provide Uber Eats with your GST/HST registration number.

CRA general GST/HST registration guidance also has a one-quarter test. If taxable supplies exceed $30,000 in a single calendar quarter, the effective registration date can be no later than the supply that crossed the threshold. If the threshold is crossed over four consecutive calendar quarters but not in one quarter, CRA uses a different timing rule after the quarter in which the threshold was crossed.

After you cross the threshold, do not wait until year-end to deal with registration. Use the CRA timing rule for your exact threshold scenario, and treat 30 days as a practical deadline to get the GST/HST account in place when the rule requires registration.

After registration, track:

GST/HST collected or collectible on delivery services
GST/HST paid on Uber fees and eligible business purchases
input tax credits you claim
reporting period and filing deadline
payments, refunds, CRA notices, and adjustments
Uber tax profile or invoice-setting confirmation

If you also drive passengers with Uber, do not blend the rules. CRA commercial ride-sharing guidance has a first-day GST/HST rule for taxable passenger rides. The GST/HST for Gig Drivers (Canada) guide explains the delivery-versus-rideshare split.

GST/HST returns, ITCs, and instalments

GST/HST is not filed on Form T2125. A GST/HST registrant files a separate return that reports GST/HST collected or collectible, eligible input tax credits, adjustments, and net tax.

Input tax credits can reduce net GST/HST when you paid GST/HST on eligible business expenses. For Uber Eats, review GST/HST on platform fees, the business-use portion of vehicle and phone costs, delivery gear, software, and professional costs. Keep the receipt and the tax amount visible; an income tax deduction and an ITC are related but not the same record.

Under CRA GST/HST filing-deadline guidance, monthly and quarterly filers generally file and pay one month after the reporting period ends. For annual filers with a December 31 fiscal year-end and business income, final payment is due April 30 and the return is due June 15.

Annual GST/HST filers may also 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 income-tax instalment thresholds or province-specific figures unless current GST/HST guidance supports them.

Tax forms and deadlines for Uber Eats drivers

Uber Eats delivery income usually belongs on Form T2125, Statement of Business or Professional Activities, filed with your personal income tax return. Quebec drivers may also need Revenu Quebec’s TP-80-V for business or professional income and expenses.

For the 2025 tax year, June 15, 2026 is the filing deadline when you or your spouse or common-law partner carried on a business. The balance-due date is April 30, 2026. June 15 is not extra time to pay.

Plan for pension contributions as part of the same cash file. Canada Pension Plan guidance says self-employed workers outside Quebec generally make the whole CPP contribution when the contribution rules apply, and the long-running CPP basic exemption is $3,500. Quebec uses QPP. Do not reuse old annual CPP maximums or CPP2 ceiling examples without checking the current year.

Business income on Form T2125

Form T2125 brings together business income, ordinary business expenses, motor vehicle expenses, capital cost allowance, and net business income or loss. GST/HST returns are separate, but the records should reconcile.

Business income

Start with gross Uber Eats delivery income before subtracting expenses. Include delivery payments, tips, incentives, bonuses, adjustments, and any other business amounts that belong to the tax year.

If you are registered for GST/HST, keep the GST/HST workpaper beside the income workpaper. Do not count the same tax amount as both income and an expense without understanding how it flows through your GST/HST return and Form T2125.

Example: an Ontario delivery driver has $24,000 of Uber Eats gross delivery receipts for the year, including tips and promotions, and no passenger rides. They reconcile that amount to Uber summaries and bank deposits, then use Form T2125 to report business income and eligible expenses. If they are registered for GST/HST, they also prepare the GST/HST return using the tax collected or collectible and eligible ITCs.

Business expenses

Separate direct delivery expenses from mixed-use expenses.

Direct expenses might include an insulated delivery bag, delivery-only parking, Uber Eats service fees, bookkeeping support, or delivery-specific supplies. Mixed-use expenses might include fuel, insurance, phone, repairs, lease payments, or car-loan interest when the vehicle or phone is also used personally.

Example: if you spent $480 on accounting and bookkeeping, $120 on office and receipt supplies, and $160 on delivery bags and phone accessories used for Uber Eats, those direct business expenses total $760 before any GST/HST treatment.

Vehicle expenses and net income on Form T2125

Motor vehicle expenses

Motor vehicle expenses need the business-use percentage. CRA’s Form T2125 motor vehicle area asks for business kilometres, total kilometres, and expense categories so the allowable amount can be calculated.

Example: if you drove 7,200 Uber Eats business kilometres and 18,000 total kilometres, the business-use percentage is 40%. If eligible vehicle expenses before CCA were $5,000, the business-use review amount is $2,000 before applying CRA limits and any GST/HST handling.

Capital cost allowance

Capital cost allowance can apply when you claim depreciation on a vehicle used for business. CCA depends on the vehicle class, available undepreciated capital cost, purchase timing, and CRA passenger-vehicle limits. Do not copy a percentage from an old article without checking the current vehicle class and limits.

For a deeper Canada vehicle workflow, use Self-Employed Vehicle Expense Deductions (Canada).

Net business income or loss

Net business income is generally business income minus eligible business expenses, motor vehicle expenses, CCA where claimed, and any other allowed adjustments. That net amount then flows into the personal tax return.

If expenses are higher than Uber Eats income, still keep the same support. A business loss is not a shortcut around filing, and CRA can ask whether the expenses were business-related, reasonable, and properly documented.

Records and receipts to keep

CRA record-retention guidance generally expects tax records and supporting documents to be kept for at least six years. Build the file while the records are easy to find.

Keep:

Uber monthly and annual Tax Summaries
weekly statements, bank deposits, tips, promotions, refunds, and adjustments
GST/HST registration, returns, payments, notices, and workpapers where applicable
kilometre logs, total kilometre records, odometer readings, and vehicle-change notes
receipts for fuel, charging, repairs, tires, cleaning, insurance, interest, lease payments, registration, and licence costs
phone, data, delivery gear, software, office supply, bookkeeping, and tax-preparation receipts
Form T2125 workpapers and filed return copies
Quebec TP-80-V support if you file in Quebec

Do not attach every receipt to the return unless the filing process asks for it. Store the proof so you can answer a CRA or Revenu Quebec question later.

FAQ

Does Uber provide a T4 for Uber Eats drivers in Canada?

No. Uber Help says drivers who use Uber are independent contractors, so they do not receive a T4 slip from Uber. Instead, a Tax Summary is available and may help with filing.

Do Uber Eats drivers need a GST/HST number?

Not automatically from the first delivery. For delivery-only work, use the small-supplier threshold and current CRA timing rules. Uber Eats help says delivery partners need to provide a GST/HST registration number if revenue is over $30,000 over the past four quarters. Passenger rideshare has a separate first-day GST/HST rule.

Are Uber Eats app kilometres enough for CRA?

No. Treat app-recorded distance as one input. CRA vehicle records need enough support for business kilometres, total kilometres, dates, destinations, purposes, and odometer readings. Your own kilometre log should cover the full delivery business record.

What if my Uber Eats expenses are higher than my income?

File the return and keep the records. A supported business loss can matter for your tax return, but unsupported personal expenses, weak kilometre records, or unreasonable claims can still be challenged.

Which forms do Uber Eats drivers use in Canada?

Most self-employed Uber Eats delivery drivers use Form T2125 with their personal income tax return. Quebec drivers may also use TP-80-V. If registered for GST/HST, they file GST/HST returns separately from Form T2125.