You probably searched for your specific platform. Good - the rules really do vary. Uber drivers, Etsy sellers, and Airbnb hosts each face their own quirks around GST/HST, deductions, and reporting. The CRA treats you as self-employed across all of them.
This guide covers each platform individually, then the rules that apply to everyone.
Uber and Lyft rideshare
The big one first: rideshare drivers must register for GST/HST regardless of income. This is not a typo. The standard $30,000 threshold does not apply to rideshare. Since July 1, 2017, the law treats commercial ride-sharing as a taxi business, and taxi drivers must register from dollar one.
That means even if you only drove weekends and earned $3,000, you still need a GST/HST number and you still need to remit.
What you can deduct:
- Vehicle expenses: gas, insurance, maintenance, repairs, depreciation (CCA). You need a mileage log separating business and personal use. See our vehicle expenses guide for the full breakdown.
- Platform fees: Uber’s service fee is a business expense
- Phone and data plan: business-use portion only
- Car washes, parking fees, and tolls incurred while driving
What to watch for: Uber provides a tax summary in the app, but it doesn’t always match your bank deposits perfectly. Reconcile monthly.
DoorDash and SkipTheDishes food delivery
Delivery drivers generally follow the standard GST/HST small-supplier rules. Registration can be triggered by exceeding $30,000 of worldwide taxable supplies in one calendar quarter or across four consecutive calendar quarters. Unlike commercial ride-sharing, food delivery does not require registration from the first dollar solely because it is delivery work.
What you can deduct:
- Vehicle expenses: same rules as rideshare. Track every delivery kilometre.
- Phone and data plan: you need your phone to run the app, so the business portion is deductible
- Delivery bags and equipment: insulated bags, phone mounts, chargers
- Parking and tolls paid during deliveries
Tips are taxable income. Every tip you receive through the app or in cash must be reported. The CRA expects you to report all of it, not just what shows up on platform statements.
Per-delivery tracking is worth the effort. Log the date, number of deliveries, kilometres driven, and earnings for each shift. This makes it far easier to separate business and personal use at tax time.
Selling products on Etsy
Selling on Etsy makes you a small business operator. You report your sales as business income on Form T2125, same as any other self-employed person.
What you can deduct:
- Cost of goods sold: materials, supplies, raw ingredients, anything that goes into your product
- Inventory costs: if you buy materials in bulk
- Shipping costs: postage, packaging materials, boxes, tape
- Etsy fees: listing fees, transaction fees, payment processing fees, Etsy Ads
- Home workspace: if you use a dedicated space for production, you can claim a proportional share of rent, utilities, and internet
Sales tax collection: Etsy’s role depends on the tax, the sale, and whether you gave Etsy a GST/HST or QST number. Etsy may collect and remit certain taxes when a seller is not registered, but a registered Canadian seller can remain responsible for GST/HST on domestic sales. Check Etsy’s current Canadian tax guidance and your registration obligations instead of assuming the marketplace handled every amount.
What to watch for: If you also sell outside Etsy (craft fairs, your own website), you’re responsible for collecting and remitting GST/HST on those sales yourself once registered.
Airbnb short-term rentals
Airbnb rental income is taxable. How it’s reported depends on whether you’re providing a basic rental or something closer to a hotel-like experience.
Basic rental (you rent out a room or property without significant services): Report on Form T776 as rental income.
Hotel-like operation (you provide regular cleaning, meals, linens, or other services similar to a hotel): Report on Form T2125 as business income. You’ll also owe CPP contributions on net earnings.
What you can deduct:
- Mortgage interest (not principal) on the rental property
- Property taxes: proportional to rental use
- Insurance: additional coverage for short-term rentals
- Cleaning and maintenance costs between guests
- Airbnb service fees
- Furnishings and supplies: linens, toiletries, kitchen items (CCA for larger items)
- Utilities: proportional to rental use
- Advertising costs outside of Airbnb
GST/HST on short-term rentals: Stays of less than one month are generally a taxable supply, unless you charge $20 a night or less. If you’re not registered, Airbnb charges and remits GST/HST on your bookings anywhere in Canada. Once your total taxable revenue tops $30,000, you register and charge it yourself.
What to watch for: If guests stay one month or more, the rental is exempt from GST/HST. Mixed-use properties (you live there part of the year) require careful tracking of personal vs. rental days.
Upwork and Fiverr freelance services
Working for international clients through Upwork or Fiverr adds a cross-border layer, but it also comes with a tax advantage.
GST/HST on exported services: Services to non-resident clients are often zero-rated, meaning you don’t charge GST/HST. It’s not automatic, though. Zero-rating doesn’t apply if the person you’re serving is in Canada at the time. You still benefit from being registered because you can claim ITCs on your Canadian business expenses.
W-8BEN form: A US platform may request Form W-8BEN to document that you are a foreign person. The form does not guarantee a zero-percent rate for every payment. Service income is generally sourced to where you physically perform the work, while royalties and other income use different rules.
What you can deduct:
- Platform fees: Upwork charges up to 10%, Fiverr takes 20%. Both are deductible.
- Software and tools: any subscriptions used for your work
- Home office: proportional share of rent, internet, utilities
- Professional development: courses and certifications related to your services
- Computer and equipment: claimed through CCA
Currency note: You’ll likely be paid in USD. Convert to CAD using the Bank of Canada exchange rate on the date of each payment, or use the average annual rate if the CRA permits. Keep records of which rate you used.
TaskRabbit and Rover local services
TaskRabbit (handyman, cleaning, moving) and Rover (pet sitting, dog walking) are service-based platforms. You’re self-employed, and the standard rules apply.
What you can deduct:
- Vehicle costs: the business share of your actual car costs, based on kilometres driven to jobs (not a per-km rate; your regular commute doesn’t count)
- Supplies and tools: cleaning supplies, pet care products, tools for tasks
- Phone and data: business portion
- Platform fees
- Uniforms or protective gear if required for the work
- Insurance: liability insurance you carry for your services
GST/HST: Standard $30,000 threshold applies. If most of your clients are local and domestic, you’ll be charging the rate for your province.
What applies to every platform
Regardless of which platform you use, these rules are universal:
File using Form T2125. All self-employment income goes on the Statement of Business or Professional Activities. If you work on multiple platforms, you can report them on the same T2125 or use separate ones. Either way, report everything.
Set aside 25-30% of every payment. Between income tax and CPP contributions, this is the range most gig workers need. Read our full breakdown on how much to set aside.
CPP is mandatory. You pay both the employee and employer portions: 11.9% of your net self-employment earnings above $3,500, up to $74,600 (2026), plus 8% CPP2 up to $85,000. There’s no opting out.
Keep records for six years. That’s six years from the end of the tax year they relate to. The CRA can normally reassess a return for three years after your notice of assessment, and there’s no time limit if there’s misrepresentation from carelessness or fraud. Save receipts, mileage logs, bank statements, and platform earning summaries.
Report all income, including cash tips. If a customer hands you cash, it’s still taxable. The CRA can and does cross-reference platform data.
Platform comparison
| Platform | GST/HST Registration | Main Deductions | Special Rules |
|---|---|---|---|
| Uber / Lyft | Required from $0 | Vehicle, phone, platform fees | Classified as taxi; mandatory GST/HST |
| DoorDash / Skip | At $30K threshold | Vehicle, phone, bags, equipment | Tips are taxable; per-delivery tracking |
| Etsy | At $30K threshold | Materials, shipping, platform fees | Collection responsibility varies by tax and seller registration |
| Airbnb | At $30K (short-term) | Mortgage interest, cleaning, furnishings | Under one month = taxable supply; one month or more = exempt |
| Upwork / Fiverr | Foreign revenue can count toward the threshold; zero-rating depends on the supply | Platform fees, software, home office | W-8BEN may be requested; confirm GST/HST treatment |
| TaskRabbit / Rover | At $30K threshold | Vehicle, supplies, tools, insurance | Standard service-based deductions |
Frequently asked questions
Do I need to register a business to work on gig platforms? No. You can operate as a sole proprietor under your own name. You don’t need to incorporate or register a business name unless you want to. You do need to report the income on your personal tax return using Form T2125.
What if I work on multiple platforms? Report income from all platforms on your tax return. You can use one T2125 form if the work is similar (e.g., Uber and DoorDash are both driving), or separate forms if the businesses are distinct (e.g., Etsy and Airbnb). Your GST/HST registration threshold is based on your total taxable revenue across all platforms combined. Exempt income, like long-term rent, doesn’t count.
Can the CRA see what I earned on these platforms? Yes. Canadian tax law requires digital platforms to report seller and driver earnings to the CRA. Underreporting is risky and getting riskier as data sharing between platforms and the CRA increases.
I only did gig work for a few months. Do I still need to file? Usually, yes. Any self-employment income you earned belongs on your return, even a few months’ worth. The upside is that you can also claim your expenses for those months, which may result in a loss that reduces your other taxable income.
How do I track income from multiple gig platforms? Use a single system to consolidate everything. Accountly supports income tracking across all major gig platforms. You can categorize earnings by source, scan receipts, and generate the reports you need for your T2125 without bouncing between spreadsheets and apps.
Do I need to make quarterly tax payments? If your net tax owing is more than $3,000 ($1,800 in Quebec) this year and in either of the two previous years, the CRA expects you to pay quarterly instalments. Payments are due March 15, June 15, September 15, and December 15. Miss them and you’ll owe instalment interest.
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.