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.
As a self-employed driver, you report your gig income and expenses on Form T2125, Statement of Business or Professional Activities. Every dollar of legitimate expenses lowers both your income tax and your CPP. Here is where a driver's costs usually go.
Motor vehicle expenses (line 9281)
This is the big one. Vehicle costs go on the motor vehicle chart on the T2125, and you claim the business-use share based on your logbook.
- Fuel
- Insurance
- Maintenance and repairs, including oil changes, tires, brakes and seasonal tire changeovers
- Licence and registration fees
- Car washes
- Interest on a car loan, or lease payments (both have CRA limits)
Business parking is different. Parking you pay for while working is fully deductible and isn't prorated by business use. Parking at home isn't deductible.
Capital cost allowance on your car (line 9936)
You can't deduct what you paid for the car in one year. Instead you claim depreciation, called capital cost allowance (CCA), over several years. Most cars go in Class 10 or Class 10.1, depending on what you paid, and you multiply the CCA by your business-use percentage. CCA has enough rules that it's worth getting help the first year you claim it.
Phone and data (line 9220)
You can't work without the app, so the business share of your phone plan is deductible. If 60% of your phone use is for driving apps, navigation and customer calls, claim 60% of the bill. A second phone used only for work is 100% business.
Platform fees and commissions
If you report your gross earnings (which you should, since that's what the platforms report to the CRA), the service fees and commissions the app keeps are a business expense.
Supplies, software and professional fees
- Insulated delivery bags, phone mounts, chargers and dash cams go under other expenses (line 9270), or CCA for larger equipment.
- Accounting and tax preparation fees for your business go on line 8860.
- Apps and subscriptions you use for the business, such as a bookkeeping app, are deductible too.
What you can't deduct
- Traffic and parking tickets. Fines and penalties aren't deductible, even if you got them while working.
- Your own meals while driving around your home area.
- Everyday clothing, even if you only wear it to drive.
- The personal share of your car and phone.
Example: a year of expenses for a part-time driver
| 9281 Vehicle costs $6,200 × 70% business use | $4,340.00 |
| 9281 Business parking | $85.00 |
| 9220 Phone plan $786 × 60% | $471.60 |
| 9270 Delivery bag and phone mount | $88.00 |
| 8860 Tax preparation | $150.00 |
| Total expenses before CCA | $5,134.60 |
Keep receipts for six years
The CRA can ask for proof of any expense. Keep receipts and records for six years from the end of the tax year they relate to. Faded thermal gas-station receipts are a common problem, so take a photo when you get one.
How MyGigLedger helps
Every expense in MyGigLedger is tagged with its T2125 line. Vehicle costs are prorated automatically using your logged kilometres, and phone bills use the business share you set. Pro reads receipts with your camera and keeps the photo, so the faded original doesn't matter.
Sources
This article is general information based on CRA guidance as of August 12, 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.