If you drove for Uber, delivered for DoorDash, ran Instacart orders, or picked up SkipTheDishes shifts in 2026, there’s one question you need to answer before you file your taxes: how many T2125 forms do you actually need?
The answer isn’t based on how many apps you use. The CRA looks at the type of work you do, which can affect your industry code, GST/HST obligations, and how you claim shared expenses such as vehicle costs.
Here’s how the CRA treats multi-app gig work and how to figure out where each activity belongs.
What Exactly Is the T2125 Form for Gig Workers?
T2125, officially called the Statement of Business or Professional Activities, is the form used to report business or professional income and expenses to the CRA.
The basic calculation is straightforward:
Business income − Allowable business expenses = Net business income (or loss)
That net amount flows into your personal T1 return.
CRA specifically identifies gig-economy activities and ridesharing as examples of business income that are reported through T2125.
The key concept to understand from the start is this:
T2125 is organized around the business activity, not the app.
Uber, DoorDash, Instacart and SkipTheDishes are platforms. Your business activity is the service you provide through those platforms.
That distinction matters throughout your tax return.
Do I File One T2125 or Multiple Forms for Different Apps?
This is one of the most important questions for multi-platform gig workers.
CRA guidance states you must complete a separate T2125 for each business or professional activity you operate.
That means the number of apps you use does not automatically determine the number of T2125 forms you file.
Scenario 1: Multiple delivery apps (one T2125)
You deliver food through Uber Eats, DoorDash, SkipTheDishes and Instacart. That’s four platforms, but one underlying business activity: food and local delivery. You file one T2125 for the delivery business and report the income from those platforms within that single business activity.
Scenario 2: Rideshare plus delivery (two T2125 forms)
You drive passengers for Uber and deliver food for DoorDash. Those are distinct business activities: passenger transportation and delivery. You complete a separate T2125 for each business activity.
Scenario 3: Rideshare and delivery on the same app
You drive passengers through Uber and also deliver through Uber Eats. The fact that both activities happen through the same platform does not combine them into one business activity. You report the passenger transportation and delivery activities separately.
The question is not “How many apps do I use?”
It is: What distinct business activities am I actually carrying on?
What Business Activity and Industry Code Do I Put on T2125?
The T2125 asks for your main product or service and an industry code. Writing “Uber” or “DoorDash” does not identify the underlying business activity.
For many gig workers, two commonly applicable industry codes are:
- 485310 — Taxi Service: Commonly used for passenger transportation services, including rideshare activity.
- 492000 — Couriers and Messengers: Commonly used for courier and local delivery activities.
CRA says the industry code should correspond to your main business activity. If your circumstances involve multiple activities, use the code that most closely describes the business activity being reported on that specific form.
Note: Always verify the appropriate code against the current CRA/NAICS classification.
How Do I Report My Gig Income on Form T2125?
Your starting point is your gross business income, not simply the amount deposited into your bank account. CRA’s T2125 guidance includes gig-economy and ridesharing income as business income.
For example:
- Gross platform earnings: $25,000
- Platform fees deducted: $5,000
- Amount deposited: $20,000
If the $5,000 represents deductible platform fees, reporting only the $20,000 deposit understates your gross business income and prevents you from separately claiming the applicable platform expense.
The basic bookkeeping principle is: Start with gross income → identify platform deductions → report eligible expenses separately.
Are Tips Part of My T2125 Business Income?
Yes. Tips earned through your gig business are business income. This includes tips processed through an app as well as cash tips received in connection with your business.
What About Bonuses and Incentive Payments?
Bonuses, incentives, referral payments and similar amounts received because of your gig activity are also business income. For example, if DoorDash pays you a $200 bonus for completing a specified number of deliveries, that amount is part of your business income.
What Expenses Can Gig Workers Claim on T2125?
The CRA’s basic rule is that reasonable expenses incurred to earn business income can be deductible. Personal expenses are not deductible. If an expense has both business and personal use, you claim only the reasonable business portion.
How Do I Claim Platform Fees and Commissions?
Uber, DoorDash, Instacart and other platforms deduct fees before paying you. Where those fees are deductible business expenses, reconcile: Gross earnings − platform fees = net payout. Do not simply treat the bank deposit as your gross business income.
Can I Deduct My Phone and Data Plan?
Yes, but only the reasonable business portion. If you use your phone for both gig work and personal activities, you cannot automatically deduct 100% of your monthly phone bill. Keep records that support the business-use percentage you claim.
Are Parking, Tolls and Delivery Bags Tax Deductible?
Business-related parking fees and tolls can be deductible when they are incurred to earn business income.
Parking tickets and traffic fines are different. Fines and penalties are not deductible business expenses.
Delivery bags, phone mounts and charging cables require a closer look. An ordinary supply may be treated as a current expense, while an item with a lasting useful life may be capital property subject to CCA.
How Do Vehicle Expenses Work on T2125 in 2026?
For many gig workers, vehicle expenses are one of the largest business expense categories. If you use your vehicle for both business and personal purposes, you cannot claim all of your fuel, insurance and repair costs.
The business-use calculation is: Business kilometres ÷ Total kilometres × Eligible vehicle expenses
For example:
- Total kilometres: 30,000
- Business kilometres: 18,000
- Business use: 60%
- Eligible vehicle expenses: $10,000
Your deductible business portion would be: $10,000 × 60% = $6,000
What Vehicle Expenses Are Eligible and Are There 2026 Limits?
Eligible vehicle expenses can include:
- Fuel and oil
- Insurance
- Licence and registration
- Maintenance and repairs
- Electricity for eligible zero-emission vehicles
- Interest on qualifying vehicle financing
- Lease costs
- Business-related parking
For 2026, the automobile deduction limits include:
- Interest: Maximum $350 per month for new automobile loans
- Leasing: Maximum $1,100 per month before tax for new leases
- Class 10.1 CCA capital-cost ceiling: $39,000 before tax for passenger vehicles acquired on or after January 1, 2026
CCA is claimed separately from operating expenses.
How Should Gig Workers Track Business Kilometres?
A proper vehicle log is one of the most important records a gig worker can maintain. Your records should identify:
- Date
- Destination
- Reason for the trip
- Distance travelled
- Beginning and ending odometer readings
You do not need a separate personal-use calculation for every app. The important distinction is simply whether the kilometres were driven for the purpose of earning business income.
Can I Use the Kilometres Shown in the Uber or DoorDash App?
Platform mileage reports can be useful supporting evidence, but they should not automatically replace your own vehicle records. An rideshare or food delivery app track only certain portions of a trip and may not capture every kilometre driven while conducting your business. Maintain your own vehicle log and use platform reports as supporting documentation.
Can I Use the CRA Per-Kilometre Rate Instead of Actual Expenses?
No. This is an important distinction for self-employed gig workers. CRA’s 2026 prescribed automobile allowance rates are 73¢ per kilometre for the first 5,000 kilometres and 67¢ for additional kilometres in the provinces.
Those rates apply to prescribed automobile allowances for employees. They are not a simplified T2125 deduction method. For self-employed gig workers, vehicle expenses are calculated using actual eligible expenses and the appropriate business-use calculation. You cannot simply multiply your business kilometres by 73¢ and enter that amount as a T2125 vehicle deduction.
What If I Use the Same Car for Uber Rides and DoorDash Deliveries?
Using the same vehicle for multiple business activities does not mean you calculate a separate personal-use percentage for each app. Start with the vehicle’s overall business use.
If you report rideshare and delivery as separate business activities, allocate the deductible vehicle expenses between those activities using a reasonable method. For example, if 40% of your business kilometres relate to rideshare and 60% relate to delivery, you can use that allocation to divide the deductible vehicle expenses. You cannot claim the same vehicle expense twice.
What Happens If I Buy a Car for Gig Work in 2026?
Buying a vehicle is different from paying for fuel or repairs. A vehicle purchase is a capital expenditure. You do not deduct the full purchase price as a current expense. Instead, the vehicle is handled through the Capital Cost Allowance (CCA) system.
How Does CCA Work for Non-Zero-Emission Vehicles?
For passenger vehicles acquired in 2026, the Class 10.1 capital-cost ceiling is $39,000 before tax.
If you purchase a $50,000 passenger vehicle, the CCA capital cost is subject to that ceiling. The applicable CCA treatment also depends on the vehicle class, acquisition date, availability-for-use date and applicable accelerated investment rules.
Are There Special CCA Rules for Electric Vehicles?
Qualifying zero-emission passenger vehicles can fall into Class 54. The capital-cost ceiling is $61,000 before applicable sales taxes, subject to the applicable rules. Where a vehicle qualifies for an accelerated CCA incentive, the available first-year deduction can be substantially larger than under the ordinary CCA rules. Because eligibility depends on the vehicle, acquisition date, and other conditions, verify the current CRA and Department of Finance rules before claiming accelerated CCA.
What About Claiming CCA on a Vehicle I Already Owned?
If you originally purchased a vehicle for personal use and later began using it for business, you cannot simply enter the original purchase price as the business asset’s capital cost. The tax treatment depends on factors including the vehicle’s fair market value at the time of the change in use, its original cost and the applicable CCA rules.
How Does GST/HST Affect My T2125 Calculations?
If you are registered for GST/HST, your income-tax reporting and GST/HST reporting need to be reconciled. Gross business income reported for income-tax purposes includes GST/HST collected or collectible, with the appropriate GST/HST adjustments handled according to the applicable rules.
If you claim an input tax credit (ITC) for GST/HST paid on a business expense, you cannot also claim that same GST/HST amount as an income-tax expense.
Do Uber Rideshare Drivers Have to Register for GST/HST?
Yes. Commercial ridesharing has a special GST/HST registration rule. A person providing commercial ridesharing services must register for GST/HST when they begin providing those services. The normal $30,000 small-supplier threshold does not apply to the ridesharing activity in the same way it applies to many other businesses. This is one of the most important differences between rideshare and delivery income.
What If I Do Both Uber Rides and DoorDash Deliveries?
This requires careful GST/HST treatment. Your rideshare activity has its own registration requirement. Your delivery activity is subject to the normal small-supplier rules unless another registration requirement applies.
For example, if you earn $10,000 from passenger rides and $10,000 from food delivery, the rideshare activity still has its GST/HST registration requirement even though the combined revenue is only $20,000.
If your taxable business revenue reaches the applicable $30,000 small-supplier threshold, the GST/HST treatment of your other taxable activities can change as well. Because the interaction between multiple activities can be fact-specific, keep your rideshare and delivery records separate.
What If I Only Do Food Deliveries?
If you only provide delivery services and no special registration rule applies, the normal GST/HST small-supplier rules apply. You must register when your taxable revenue exceeds $30,000 in a single calendar quarter or over four consecutive calendar quarters, subject to the applicable GST/HST rules.
What Should Never Be Claimed on a T2125?
A personal expense does not become a business expense because you are a gig worker. If an expense is partly personal and partly business, claim only the reasonable business portion.
What Happens If My T2125 Shows a Business Loss?
If allowable business expenses exceed business income, your T2125 can show a business loss. A loss is not automatically a problem. However, your expenses must be legitimate, reasonable and supported by records. The CRA can review business losses, particularly where losses continue over multiple years.
How Much CPP Do Self-Employed Gig Workers Owe in 2026?
As a self-employed worker, you pay both the employee and employer portions of CPP. For 2026:
- 11.9% applies to pensionable earnings from $3,500 to $74,600
- 8.0% CPP2 applies to earnings from $74,600 to $85,000
- Maximum self-employed contributions are $8,460.90 for the first contribution and $832 for CPP2.
For example, with $50,000 of net self-employment income: ($50,000 − $3,500) × 11.9% = $5,533.50
That is your CPP bill before considering other factors. Because income-tax rates vary heavily by province and your total income, setting aside a 25–30% savings target can be a useful budgeting rule of thumb, but it is not a CRA-prescribed rate.
What Records Do Multi-App Gig Workers Need to Keep?
Your records should answer three questions: How much did I earn? What did I spend to earn it? Can I prove it?
- Income records: Platform statements, bonus/incentive records, tip records (including cash), bank statements, and platform fee breakdowns.
- Vehicle records: Mileage log, beginning and ending odometer readings, fuel receipts, insurance documents, repair receipts, financing or lease records, and parking receipts.
- Other business records: Phone bills, equipment receipts, accounting records, GST/HST records, and records showing how shared expenses were allocated between distinct business activities.
What Are the Most Common T2125 Mistakes That Cost Money?
Final Advice
For Uber, DoorDash, Instacart, SkipTheDishes and other gig workers, T2125 reporting comes down to three things:
Identify the business activity. Report the income correctly. Claim only the expenses that belong to that business.
If several apps are simply different platforms through which you perform the same type of work, organize your records around that underlying business activity rather than around the individual apps. If you perform distinct services such as passenger transportation and food delivery—keep those activities separately identified and track shared expenses using a reasonable allocation method.
On the income side, start with your platform’s gross figures and reconcile the deductions and payouts. On the expense side, claim reasonable expenses incurred to earn business income and separate business use from personal use where required.
The best T2125 form is not the one with the most deductions. It is the one that accurately reflects the business you actually operated, with income and expenses properly classified and supported by records.
Don’t build your bookkeeping around the apps. Build it around the work you actually do.
Get that right, and your tax return becomes easier to prepare and much easier to defend.
Frequently Asked Questions
Do Uber drivers need a T2125?
Yes. If your Uber activity constitutes self-employment or business income, you report the business income and expenses on T2125.
Can I put Uber and DoorDash on the same T2125?
It depends on the activities. If both platforms are used for the same delivery business activity, you can report that business activity on one T2125. If you operate separate passenger transportation and delivery businesses, you report those activities on separate forms.
Can I deduct my car payment on T2125?
You cannot deduct the principal portion of a car loan as a current expense. The vehicle is capital property and is handled through CCA. Interest on qualifying vehicle financing can be deductible, subject to the applicable limits. For 2026, the automobile-loan interest limit is $350 per month for new loans.
Can I claim gas on T2125?
Yes. Gas and oil are eligible vehicle expenses. If you use the vehicle for both personal and business purposes, apply the business-use percentage to the eligible vehicle expenses.
Do DoorDash drivers charge GST/HST?
Not automatically. Delivery-only businesses follow the normal small-supplier rules unless another registration requirement applies. Registration is required when taxable revenue exceeds $30,000 in a single calendar quarter or over four consecutive calendar quarters, subject to the applicable GST/HST rules.
Can I deduct my phone bill?
Yes, for the reasonable business portion. If 50% of your phone use is reasonably attributable to your gig business, you claim that business portion rather than the full bill.
What mileage can I claim for gig work?
You can claim kilometres driven to earn business income, subject to the applicable vehicle-expense rules and record-keeping requirements. You cannot use the CRA employee automobile allowance rate as a substitute for calculating actual self-employed vehicle expenses. Maintain a proper vehicle log to support your claim.
