If you drive for Uber Eats and DoorDash, your income from both platforms counts toward the $30,000 GST/HST registration threshold. Most multi-app drivers don’t realize this until they’re already over.
The $30K Trap
CRA’s GST/HST registration rule is simple: once your total taxable supplies (self-employment revenue) exceed $30,000 over four consecutive calendar quarters, you must register.
The trap: each platform might be well under $30K individually, but combined, you’re over.
| Platform | Annual Earnings |
|---|---|
| Uber Eats | $16,000 |
| DoorDash | $11,000 |
| Instacart | $5,000 |
| Combined | $32,000 |
You’re $2,000 over the threshold, and technically, you should have registered within 29 days of crossing it.
Do the Math Right Now
Pull up your annual tax summaries from each platform:
- Uber Eats: $________
- DoorDash: $________
- Skip The Dishes: $________
- Instacart: $________
- Other platforms: $________
- Total: $________
Over $30,000? Keep reading. Under? You’re fine for now, but track it quarterly, because one good month can push you over.
Your T4 Income Doesn’t Count
If you also work a part-time warehouse job or retail gig with a T4, that income does not count toward the $30K threshold. The threshold only applies to your self-employment revenue, the income you report on your T2125.
So if you earned $22K from a warehouse T4 and $28K from delivery apps, your GST/HST-relevant income is $28K. You’re under the threshold.
But if your delivery income is $32K and your warehouse job pays $22K, your GST/HST trigger is the $32K. The T4 is irrelevant.
”I Should Have Registered Months Ago”
Don’t panic. You can fix this:
Register now. You can register for a GST/HST account through CRA My Business Account or by calling the Business Enquiries line. It takes a few days.
CRA is more forgiving when you self-correct. If you voluntarily register late and file your returns, the consequences are typically just the GST/HST you should have collected. Penalties for late registration are less severe than what happens if CRA finds you first.
You can’t retroactively charge customers GST/HST on past deliveries. But you will owe CRA the GST/HST on your taxable supplies from the date you should have registered. This is money that comes out of your pocket.
The Silver Lining: Input Tax Credits
The upside of registration: once you’re registered, you can claim Input Tax Credits (ITCs) on the HST/GST you pay on business expenses.
That means you get back the tax portion of:
- Gas (at 13% HST in Ontario, that’s $0.13 on every dollar of gas)
- Phone and data plan (business portion)
- Car maintenance and repairs
- Delivery supplies (bags, phone mount, car charger)
- Insurance (if HST applies)
For a full-time multi-app driver spending $8,000–$12,000/year on vehicle and business expenses, ITCs can be worth $1,000–$1,500 back in your pocket.
Filing Your GST/HST Return
Once registered, you’ll file a separate GST/HST return in addition to your T1/T2125. The basics:
- Reporting period: Annual (if under $1.5M revenue), quarterly, or monthly. Your choice, but annual is simplest for most gig workers
- What you report: Total taxable supplies (gross revenue) and total ITCs claimed
- What you owe: GST/HST collected minus ITCs. If you didn’t collect HST from customers, you still owe it. The obligation exists whether you charged it or not
- Quick Method: If your annual taxable supplies are under $400K, you can use the Quick Method, which simplifies the calculation. You remit a lower percentage (varies by province) and skip tracking individual ITCs.
Talk to an accountant about the Quick Method. For many delivery drivers, it saves money compared to the regular method.
Track It Before It Tracks You
Accountly aggregates income from all your connected platforms in real time. You’ll see a running total against the $30K threshold, and get an alert when you’re approaching it, so registration never catches you off guard.
For a complete walkthrough of filing your T2125 as a delivery driver or understanding the full GST/HST picture, check our other guides.
FAQ
Does the $30K threshold look at gross or net income? Gross. The threshold is based on your total taxable supplies before deducting expenses. If you earned $32K gross across platforms but had $10K in expenses, you’re still over. It’s the $32K that matters.
What if I crossed $30K in November but didn’t realize until tax time? You were technically required to register within 29 days of crossing the threshold. Register as soon as you can, file your return, and remit the HST owing. CRA typically treats voluntary late registration more leniently than a forced assessment.
Do I charge GST/HST to the platforms or to customers? For delivery and ride-share, the platform typically handles customer-facing pricing. Your obligation is to CRA: you owe HST on your taxable supplies. How it’s collected depends on the platform’s structure. Some platforms collect and remit on your behalf; others don’t.
Can I deregister if my income drops below $30K? Yes. If your taxable supplies fall below $30K for four consecutive calendar quarters, you can voluntarily deregister. But consider keeping your registration for the ITC benefits if you have significant business expenses.
Is the threshold $30K per platform or total? Total. CRA looks at your total self-employment revenue across all sources. Five platforms at $6K each equals $30K.
What about tips? Do they count toward the $30K? Tips processed through the platform are part of your taxable supplies if they flow through as income. Cash tips that you receive directly are still taxable income but the GST/HST treatment can vary. When in doubt, include them in your tracking.
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