Uber, DoorDash & Skip Driver Taxes in Canada
Passenger rides and food delivery follow different GST/HST rules, and both go on a T2125. ScanForTax keeps your fuel, repair and phone receipts sorted by T2125 line, with the GST/HST split out for your ITCs. Your own kilometre log sets the business share.
How Rideshare & Delivery Drivers Use ScanForTax
Real scenarios where ScanForTax saves you time and money at tax time.
End-of-Shift Gas Fill-Up
After a shift you stop for gas. Snap the receipt and ScanForTax reads the litres, the total and the GST/HST. Vehicle fuel belongs in motor vehicle expenses (Chart A → line 9281), so check the category before you save. At year-end you apply the business-use % from your kilometre log to the vehicle total. ScanForTax doesn't track kilometres.
Oil Change and Tire Rotation
High kilometres mean frequent maintenance. Snap the mechanic's invoice and keep it with your vehicle costs. On the T2125, vehicle repairs go into Chart A with fuel and insurance and end up on line 9281, not on the general repairs line (8960).
Phone Mount, Charger and Delivery Bag
A phone mount, a fast charger and an insulated bag are things you use up doing the work. Snap the receipts so they don't get lost. They're small amounts, but the GST/HST on them is claimable as an ITC if you're registered.
Annual Insurance Premium
Your auto policy, including any rideshare or delivery endorsement, is a vehicle cost. It goes in Chart A of the T2125 (line 9281) and is prorated by business use like fuel. Note that insurance carries no GST/HST, so there's no ITC to claim on it.
Expense Categories for Rideshare & Delivery Drivers
The T2125 line items most relevant to your work — ScanForTax maps these automatically from every receipt you scan.
| Line # | Category |
|---|---|
| 9281 | Motor Vehicle Expenses (Chart A) |
| 9936 | Capital Cost Allowance (Vehicle) |
| 9220 | Utilities (Phone) |
| 8811 | Supplies Used to Do the Work |
| 8871 | Platform Fees |
Tax Rules Rideshare & Delivery Drivers Need to Know
Delivery only: the $30,000 small supplier rule applies
The mandatory rule covers transporting passengers. If you only deliver food or parcels (DoorDash, Skip, Uber Eats, Instacart), you generally must register once your taxable sales pass $30,000 over four calendar quarters. Below that, registering is optional, but it lets you claim ITCs (CRA, gig economy).
ITCs on fuel and repairs, not on insurance
Once you're registered, you can claim ITCs for the GST/HST you paid on fuel, repairs, car washes and vehicle purchases or leases (business share). Insurance and loan interest carry no GST/HST, so there's nothing to claim on them. Under the optional quick method you generally can't claim ITCs on most purchases.
Bike and on-foot couriers: $23/day for meals
Self-employed foot and bicycle couriers can claim a flat $23 per day for meals, based on an 8-hour working day, instead of keeping meal receipts. Keep a log of the days and hours you worked (CRA, line 8523). Drivers in cars follow the normal meal rules.
Passenger rides: register for GST/HST from your first fare
Since July 1, 2017, commercial ride-sharing (Uber, Lyft and similar) counts as a taxi business for GST/HST. You must register no matter how little you earn. The $30,000 small supplier threshold does not apply, and your registration date is the date of your first fare (CRA).
Excise Tax Act — "taxi business" definition (amended July 1, 2017); CRA info sheet GI-196The platform may collect fares, but the GST/HST is your responsibility
CRA says that even when a digital platform collects your fares, it's still your job to make sure GST/HST is charged on every fare and sent to CRA on your own return (CRA, sharing economy). A platform can agree to take on some of these tasks for you, so check your annual tax summary to see what it did.
Doing both? The two incomes count together
Rides and delivery count together toward the $30,000 threshold. If the total is under $30,000, your mandatory registration generally covers only the rides, unless you ask CRA otherwise. Once the total passes $30,000, you charge GST/HST on all of it.
No per-km rate for the self-employed
The 73¢/km figure for 2026 is the limit on tax-free allowances that employers pay employees. On a T2125 you claim actual vehicle costs × business km ÷ total km, which means keeping a kilometre log (date, destination, purpose, km) and odometer readings at the start and end of the year (CRA).
Sample Receipt Walkthrough
See how ScanForTax processes a typical rideshare & delivery driver purchase.
Canadian Tire Gas+
2025-08-03
Ontario
How ScanForTax categorizes this
An Ontario fill-up: $63.72 of fuel plus $8.28 HST = $72.00. ScanForTax reads the HST separately, so the ITC side is ready. Say your log shows 75% business use. You claim $6.21 of the HST as an ITC (75% of $8.28), and the $63.72 goes into your Chart A fuel total, which is prorated by the same 75% at year-end ($47.79). If you're not registered (delivery only, under $30,000), there's no ITC, so the full $72.00 goes into Chart A instead.
Year-End Tax Checklist
Don't miss these steps before filing your T2125.
Download each platform's annual tax summary
Use it to reconcile your gross fares and delivery earnings, the fees the platform kept, and any GST/HST on your fares. Report the gross figure and deduct the fees.
Close out your kilometre log
Record odometer readings at the start and end of the year, total km, and business km. Business-use % = business km ÷ total km. ScanForTax doesn't track kilometres, so keep the log in a notebook or a mileage app.
Total your vehicle receipts for Chart A
Add up fuel, insurance, repairs, licence and registration, and interest or lease costs, then apply your business-use %. Put fuel in vehicle expenses, not on line 9224.
Reconcile GST/HST charged vs. ITCs claimed
Rideshare drivers are registered from their first fare. Check that the tax on your fares matches your GST/HST returns and that you claimed the business share of the GST/HST you paid on fuel and repairs.
Check whether delivery income pushed you past $30,000
Delivery-only drivers have to register once taxable sales pass $30,000 over four calendar quarters. If you also do rides, the two incomes count together.
Calculate CCA if you own the vehicle
Class 10 (30%), or Class 10.1 above the ceiling ($38,000 for 2025 purchases, $39,000 for 2026). Claim only the business-use share.
Record your phone's business-use share
Estimate it honestly from how you use the phone, and apply it to the year's phone bills (line 9220).
Meet the GST/HST deadlines
Annual filers who are individuals with business income and a December 31 year-end pay by April 30 and file by June 15. Quarterly and monthly filers are due one month after each period ends.
ScanForTax handles most of this automatically
Scan receipts year-round and your categories, taxes, and ITC totals are ready when you need them — no year-end scramble.
Frequently Asked Questions
Do I really have to register for GST/HST from my first Uber trip?
Does the mandatory GST/HST rule apply to food delivery?
Can I use a per-kilometre rate instead of tracking actual costs?
Do I report gross fares or what Uber actually paid me?
Which T2125 line do gas and repairs go on?
Does ScanForTax track my mileage?
Can I deduct parking tickets or traffic fines?
What is the difference between Class 10 and Class 10.1 for my car?
What each receipt must show to satisfy CRA: CRA receipt requirements →
Tax Guides by Province
See province-specific tax rates and recovery rules for rideshare & delivery driver expenses.
Receipt tracking for Rideshare & Delivery Drivers
Snap receipts as you go. ScanForTax maps them to the right T2125 lines and tallies your GST/HST credits. First 15 scans free, no credit card required.