Canada’s digital platform reporting rules have applied since the 2024 calendar year. Reportable platform operators file seller information with the CRA, but the exclusions depend on what is sold. There is no general $2,800 or 30-transaction exemption for gig services.
When reporting began
Platform operators subject to the rules had to collect information beginning January 1, 2024. Their first information returns, covering the 2024 calendar year, were due January 31, 2025. Review the CRA filing information for digital platform operators.
The reporting rules do not create a new tax on sellers. Income from gig work, rentals, services, and online sales was already reportable under the ordinary income-tax rules.
Which activities are covered
The rules can cover platform-facilitated:
- Personal services, including delivery, rideshare, freelance, and task work
- Rental of residential or commercial property
- Rental of transportation
- Sales of goods
Whether a particular operator must report depends on the legislation and the platform’s role in connecting sellers with customers and facilitating payment.
The goods-seller exclusion
The often-quoted 30-transaction and 2,000-euro threshold applies only to the sale of goods. The CRA currently describes the Canadian-dollar equivalent as $2,800.
A seller of goods can be excluded only when both conditions are met during the reporting period:
- Fewer than 30 relevant sales of goods
- Total consideration does not exceed $2,800
This exclusion does not apply to personal services such as rideshare, delivery, or freelance work. See the CRA guidance on affected platform sellers.
What platforms report
Depending on the seller and activity, reportable information can include identifying details, tax identification numbers, total consideration by quarter, the number of relevant activities, fees or commissions, and property details for rental activity.
This is not necessarily a line-by-line list of every sale. Obtain the statement made available by the platform and reconcile it to your own records.
Reconcile gross revenue and fees
Platform deposits can be lower than reportable revenue because of commissions, service fees, refunds, or other adjustments. In many cases, the correct approach is to record gross business revenue and then claim eligible platform fees separately as expenses.
Do not assume a platform statement is complete or that its amount belongs on one specific tax-return line without adjustment. Compare it with invoices, transaction exports, bank deposits, refunds, and cash receipts.
Reporting is required below any platform threshold
A platform reporting exclusion does not exempt the seller’s income from tax. You must report taxable income even if a platform does not file information about you with the CRA.
Keep records for every platform and direct income source. The CRA generally requires tax records to be retained for at least six years from the end of the last tax year to which they relate.
Accountly can help you record income and categorize expenses you enter. It does not connect directly to gig platforms or bank accounts, so reconcile your platform statements and deposits before filing.
Frequently asked questions
Did the platform reporting rules start in 2026?
No. The first reporting period began January 1, 2024, and the first platform information returns were due January 31, 2025.
Does the $2,800 threshold apply to Uber or DoorDash drivers?
No. The excluded-seller threshold described above applies to sellers of goods. Personal services such as rideshare and delivery do not receive that exclusion.
Does a seller of goods qualify for the exclusion after 30 sales?
No. The seller must have fewer than 30 relevant sales and no more than $2,800 in total consideration. Failing either condition means the exclusion does not apply.
Do I report income that a platform did not report?
Yes. Your obligation to report taxable income does not depend on receiving a tax slip or meeting a platform-reporting threshold.
Should gross revenue match my bank deposits?
Not necessarily. Deposits may be net of platform fees, refunds, and adjustments. Reconcile the difference and retain the supporting statements.
The information in this guide is for general informational purposes only and is not intended as accounting, tax, business, or legal advice. Accountly does not provide professional services or act as your accountant, tax advisor, or lawyer. No client relationship is created by your use of this material. Always seek advice from qualified professionals who understand your particular circumstances before acting on any information contained herein.