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.
One big exception: if any of your apps is rideshare (Uber rides, Lyft), there’s no threshold at all. You register for GST/HST from your first fare. The $30K rule below is for delivery-only drivers.
The $30K threshold
The CRA’s GST/HST registration rules use two tests. You generally cease to be a small supplier when worldwide taxable supplies exceed $30,000 in one calendar quarter or across four consecutive calendar quarters. The effective date and collection rules depend on which test you meet.
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 |
This total exceeds the four-quarter threshold. The registration deadline and the date tax must be collected depend on when the threshold was crossed.
Add up your revenue now
Pull up your annual tax summaries from each platform:
- Uber Eats: $________
- DoorDash: $________
- Skip The Dishes: $________
- Instacart: $________
- Other platforms: $________
- Total: $________
Over $30,000? Identify whether the total was reached in one quarter or across four consecutive quarters, then apply the CRA timing rule for that test. Under the threshold? Continue tracking every quarter.
Your T4 income does not 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.
If you should have registered earlier
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.
Ask the CRA or a tax professional how to correct the missed registration. Tax, interest, and penalties depend on the dates and circumstances. Do not assume voluntary registration automatically removes them.
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 upside: 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:
- Fuel or electricity used for commercial activities, subject to the vehicle-use rules
- Phone and data plan (business portion)
- Car maintenance and repairs
- Delivery supplies (bags, phone mount, car charger)
Insurance isn’t on the list. Premiums are GST/HST-exempt, so there’s no tax to claim back.
For a full-time multi-app driver spending $8,000-$12,000/year on vehicle and business expenses, ITCs might illustratively be worth anywhere from a few hundred dollars to about $1,300 a year, depending on your province and how much of that spending is eligible.
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 the combined total
Accountly can help you record income from each platform in one place. It does not connect directly to gig platforms or send a threshold alert, so compare the records you enter with each platform’s statements and review the combined total regularly.
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? The deadline depends on whether you exceeded $30,000 in one calendar quarter or across four consecutive calendar quarters. Review the CRA’s effective-date rules, register promptly, and obtain advice about any uncollected tax, interest, or penalties.
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? Sometimes. You can ask to deregister only if you’re back under the small-supplier limit AND you’ve been registered for at least a year. Rideshare drivers can’t deregister while they’re still driving. If you qualify, 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 $6,500 each is $32,500. You’re over. One exception: if any of your apps is rideshare (Uber rides, Lyft), there’s no threshold. You register from your first fare, even if you also deliver.
What about tips? Do they count toward the $30K? Voluntary tips don’t. Tips a customer chooses to give, in-app or cash, don’t carry GST/HST, so they generally don’t count toward the $30K. They’re still taxable income on your T2125.
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.