Uber Driver Taxes in Canada (GST/HST and Mileage)
Ride-share drivers have one rule other freelancers don't: GST/HST registration from the first dollar of fares, not after $30,000.
What uber and ride-share drivers can usually deduct
- Vehicle costs: business-use % of fuel, insurance, repairs, maintenance, licence and registration
- Car payments: interest on a car loan or lease payments within CRA limits, plus CCA if you own the car
- Phone and data plan (business share)
- Car washes, phone mounts, chargers, water for riders
- Platform service fees charged by Uber or Lyft
Only the business part of a cost is deductible, and you need a receipt or record for each. See CRA's guide T4002.
GST/HST
Commercial ride-sharing drivers must register for GST/HST no matter how much they earn. Check how your platform handles GST/HST on fares and what you must file yourself in the current CRA ride-share guidance. Check with our GST/HST calculator.
Keep good records
Use the trip log in the driver app plus your own odometer readings at the start and end of the year to work out business-use %. Keep records for six years.
What to set aside — quick estimate
Your province
- Self-employed tax in Ontario
- Self-employed tax in Quebec
- Self-employed tax in British Columbia
- Self-employed tax in Alberta
- Self-employed tax in Manitoba
- Self-employed tax in Saskatchewan
- Self-employed tax in Nova Scotia
- Self-employed tax in New Brunswick
- Self-employed tax in Newfoundland and Labrador
- Self-employed tax in Prince Edward Island
- Self-employed tax in Yukon
- Self-employed tax in Northwest Territories
- Self-employed tax in Nunavut
Questions
Do Uber drivers in Canada need a GST/HST number?
Yes. Commercial ride-sharing drivers must register from their first fare.
How do I calculate my vehicle business-use %?
Business km ÷ total km for the year, from a logbook and your odometer readings.