Accounting for gig & platform workers.

Questions worth getting ahead of

• Registering for GST/HST before your first fare
• Working out the $30,000 test across several apps
• Reporting tips and platform income without a slip
• Tracking platform fees and vehicle costs
• Setting aside money for CPP and income tax

GST/HST can apply from your first fare

The CRA says commercial ridesharing fares are subject to GST/HST, and you must register the moment you start earning from it. The $30,000 small supplier threshold does not apply to these services, so you generally charge, collect and remit tax on any amount. An app may collect fares for you, but the CRA says it remains your responsibility to make sure the tax is charged and remitted. Before you start driving, ask whether the platform handles it and what its statements show, then discuss registration and filing so the first return does not come as a surprise.

Mixed income can follow different GST/HST rules

Many platform workers combine rides with food delivery or other work. The CRA says that if your combined taxable sales from ridesharing and other taxable sales are under $30,000, your mandatory registration generally applies only to the ridesharing, unless you ask otherwise. Once the combined total is over $30,000, registration covers your other taxable sales too. Keep separate monthly totals for each activity and app, and bring them to a conversation about when the line is crossed and what that means for input tax credits.

Platform fees, expenses and records

The CRA notes that amounts a platform holds back or deducts may be deductible expenses or eligible for input tax credits, depending on your situation. Business income is reported on Form T2125, and the CRA gives industry codes for taxi and limousine services. Keep a copy of your platform agreement, the statements for every period, and receipts for vehicle and phone costs. Vehicle claims depend on your business-use records, so ask how to keep a logbook that will hold up if the CRA asks questions.

Report platform income even without a slip

The CRA says you must report all income from platform work, including tips, on your return, and that self-employed income goes on lines 13499 and 13500 with Form T2125. A missing summary from the app does not remove the obligation. Download your earnings statements regularly and compare them with your bank deposits. Reporting income fully can also help when you apply for a mortgage or loan, and it can affect your RRSP room, so discuss it before you file.

No employer means CPP and tax are yours to plan

Platform work usually means nothing is withheld for tax or CPP. The CRA says you contribute to the CPP if you earn more than $3,500 a year, and as a self-employed person you pay both the employee and employer parts, using Schedule 8. If you did not report income in earlier years, the CRA points to amended returns or the Voluntary Disclosures Program, which can reduce penalties in some cases. Ask about instalments and about correcting past years before the CRA contacts you.

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