How to file your taxes as an Uber driver in Canada, step by step
From your Uber tax summary to the numbers on your T2125, GST/HST return and CPP schedule. A plain walkthrough of filing as a rideshare driver.
When you're an employee, Canada Pension Plan contributions come off every paycheque, and your employer quietly matches them. When you're self-employed, there's no employer. You pay both halves, and nothing is taken off your payouts along the way. The whole amount is due when you file.
The 2026 numbers
CPP for self-employed people, 2026
| Basic exemption | $3,500 |
| Year's maximum pensionable earnings (YMPE) | $74,600 |
| Rate on earnings from $3,500 to $74,600 (both halves) | 11.9% |
| Year's additional maximum pensionable earnings (YAMPE) | $85,000 |
| Second additional CPP (CPP2) rate from $74,600 to $85,000 | 8% |
| Maximum total for a self-employed person | $9,292.90 |
CPP is based on your net self-employment income, which is gross earnings minus expenses. Every legitimate expense you claim lowers your CPP as well as your income tax.
A worked example
Say your T2125 shows a net profit of $30,000 for 2026.
CPP on $30,000 of net self-employment income
| Net profit | $30,000.00 |
| Minus basic exemption | −$3,500.00 |
| Pensionable earnings | $26,500.00 |
| CPP at 11.9% | $3,153.50 |
That's more than 10% of your profit, and at this income level it's often larger than your income tax. This is why so many first-year drivers get a bigger bill than they expected.
You get some of it back
Part of your CPP reduces your taxable income, and part earns a non-refundable tax credit. The employer half is deducted from income, the enhanced portion of the employee half is also deducted, and the base portion of the employee half becomes a credit. It's all worked out on Schedule 8 of your return. The effect is real, but it doesn't come close to cancelling the bill.
If you also have a job
CPP taken off your employment income counts toward the yearly maximum. If you work as a security guard or in retail and drive on the side, you'll pay self-employed CPP only on the room left under the maximum. Your employer's contributions don't reduce what you owe on your gig income, but your own paycheque deductions count toward the limit.
How to budget for it
- Set money aside every week, not at tax time. A separate savings account works well.
- Budget CPP and income tax together. For many part-time drivers, the combined rate is roughly 10 to 20 cents per dollar of gross earnings, depending on income and expenses.
- Watch for instalments. Once the CRA asks you to pay quarterly, those payments cover CPP on your self-employment income as well as income tax.
How MyGigLedger helps
The number at the top of your MyGigLedger dashboard includes both halves of CPP and CPP2, plus federal and Ontario income tax. It updates with every payout and expense, and shows the cents per dollar to put away so there's no April surprise.
Sources
This article is general information based on CRA guidance as of July 29, 2026. It isn't tax advice. Rules change, and your situation may differ, so check with the CRA or a tax professional before you file.