Do Uber and Rideshare Drivers Need to File Taxes in Canada?
Yes. Income earned from ridesharing is taxable business income. Drivers should report the income and keep records for eligible business expenses rather than treating app payouts as tax-free side money.
Rideshare drivers also have an important GST/HST rule that differs from many other small businesses.
Rideshare drivers are generally self-employed
The CRA treats commercial rideshare drivers as sole proprietors for registration purposes. That means the driver is responsible for tracking business income and expenses and reporting the net business result.
GST/HST registration can start immediately
For commercial rideshare and taxi services, the usual small-supplier threshold does not apply. The CRA says rideshare and taxi operators must register for a Business Number and GST/HST account regardless of how much rideshare revenue they earn.
Keep a vehicle log
Vehicle expenses are usually split between business and personal use. A contemporaneous mileage or kilometre log helps support the business-use percentage. Keep fuel, insurance, maintenance, lease or financing information and other vehicle records that may be relevant.
Do not rely only on the app summary
Platform statements are useful, but compare them with your own bank records and expense documents. Tips, bonuses and other platform amounts can also be taxable.
FAQ
Do Uber drivers need a GST/HST number if they earn under $30,000?
For commercial rideshare services, yes. The CRA says the normal small-supplier threshold does not apply.
Can I deduct all of my car expenses?
No. Only the eligible business-use portion should be claimed.
Do tips count as income?
Tips and other amounts received through platform work are generally part of taxable income.
Call to action
GROWS Financial can help rideshare drivers set up bookkeeping, organize vehicle records and handle the tax and GST/HST filing side together.
Related services: Personal Tax, Accounting & Bookkeeping, GST/HST.
Related reading: When Do I Need to Register for GST/HST in Canada?
Official sources for fact-checking
Last reviewed: October 21, 2026.