You probably searched for your specific platform. Good, because the tax rules really do vary depending on whether you’re driving for Uber, selling on Etsy, or renting your place on Airbnb. The CRA treats you as self-employed across all of them, but each platform has its own quirks around GST/HST, deductions, and reporting.
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. The CRA has a specific ruling that classifies rideshare as a taxi service, and taxi operators 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 follow the standard GST/HST rules. You only need to register once you cross $30,000 in revenue over a rolling 12-month period. Unlike rideshare, food delivery is not classified as a taxi service.
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.
Etsy (Selling Products)
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 automatically collects and remits sales tax (GST/HST/PST/QST) on behalf of sellers for orders shipped within Canada. This means you generally don’t need to charge GST/HST yourself on Etsy sales, since the marketplace handles it. However, you should still register for GST/HST once you hit the $30,000 threshold, because registration lets you claim Input Tax Credits on your business expenses.
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: If you rent for periods of less than 30 consecutive days, the CRA considers this a taxable supply. Once your short-term rental revenue exceeds $30,000, you must register for GST/HST and charge it on your nightly rate. Airbnb collects and remits GST/HST on behalf of hosts in some provinces, but not all. Check your specific situation.
What to watch for: If guests stay 30 days 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: If your client is located outside Canada, your services are generally zero-rated, meaning you don’t charge GST/HST. This applies to most freelance work done for US or international clients through these platforms. You still benefit from being registered because you can claim ITCs on your Canadian business expenses.
W-8BEN form: US-based platforms like Upwork will ask you to fill out a W-8BEN form to certify that you’re not a US taxpayer. This prevents the US from withholding 30% of your earnings. Fill this out immediately when you create your account. If you skip it, the platform may withhold taxes you’ll need to fight to recover.
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:
- Travel expenses: mileage to and from job sites (not your regular commute)
- 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, roughly 11.9% of your net self-employment earnings. There’s no opting out.
Keep records for six years. The CRA can audit you going back six years. 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 | Etsy collects sales tax on marketplace sales |
| Airbnb | At $30K (short-term) | Mortgage interest, cleaning, furnishings | Under 30 days = taxable supply; 30+ days = exempt |
| Upwork / Fiverr | At $30K (exports zero-rated) | Platform fees, software, home office | W-8BEN required; no GST/HST on foreign clients |
| TaskRabbit / Rover | At $30K threshold | Travel, 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 self-employment revenue across all platforms combined.
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? Yes. There’s no minimum income threshold for filing. If you earned any self-employment income, you need to report it. 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 was more than $3,000 in the prior year (or in either of the two preceding years), the CRA expects you to pay quarterly installments. Payments are due in March, June, September, and December. Miss them and you’ll owe installment interest.
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