Uber, Lyft, DoorDash, Uber Eats: how do you report gig income in Québec?

How is the income taxed?

As an independent driver or courier, nothing is withheld from your payouts. You declare your revenue and expenses on form T2125 for the federal return and on form TP-80 for Québec, then carry the net income to Schedule L of your TP-1.

On top of income tax, your net business income is subject to Québec Pension Plan contributions (Part C of Schedule U) and, if your income subject to it reaches $2,000, the Québec parental insurance plan premium (Schedule R). Set money aside during the year.

Self-employed people have until June 15, 2027 to file their 2026 returns, but any balance owing is still due April 30, 2027. See our 2027 tax deadlines.

Ride-sharing: GST/QST from the first dollar

If you drive passengers for pay, including through Uber or Lyft, you must register for GST and QST no matter how much you earn. Revenu Québec, which handles both taxes for Québec businesses, says you must be registered before your first trip; the CRA says to register as soon as you start earning ride-sharing income.

In Québec, operators that have an agreement with Revenu Québec (such as Uber or Lyft) collect the GST and QST on your fares and remit them for you. You still have obligations:

• File an annual GST/QST return. Revenu Québec asks drivers with no other commercial activity to file one return for a reporting period ending December 31.
• Expect to pay a small balance sometimes. In some cases you owe an additional amount with your return.

Delivery only: the $30,000 rule

Meal, grocery and parcel delivery (DoorDash, Uber Eats, Skip) is not passenger transportation, so the normal small-supplier rule applies. You are a small supplier as long as your taxable sales do not exceed $30,000 in a calendar quarter or over the four preceding calendar quarters. Above that, you must register and start charging GST and QST. You can also register voluntarily before that point. Our article on the GST/QST small-supplier threshold explains how to count.

If you do both rides and deliveries, you are already registered because of the rides. Revenu Québec asks you to call and add the new activity to your file, and you then have GST/QST obligations on it.

The apps now report you to the CRA

Since January 1, 2024, digital platform operators must report information about sellers of services such as delivery and transportation to the CRA once a year. The report is due by January 31 of the following year, and the platform must send you the same information by that date. Whatever the app shows, the CRA will have your numbers too.

Expenses you can usually deduct

• Platform fees. The service fees the app keeps are a business expense.
• Vehicle costs. The business share of fuel, insurance, maintenance, registration, lease or loan interest, plus capital cost allowance on the car. Keep a mileage logbook to prove that share.
• Phone and data. The portion you use for work.

If you are registered, you can also recover the GST and QST paid on these expenses through input tax credits and refunds.

Example: a Laval courier

Karim delivers for DoorDash and Uber Eats. His 2026 payouts total $24,000, and no single quarter or four-quarter period goes over $30,000. He does not have to register for GST/QST. He reports the $24,000 on his T2125 and TP-80, deducts the business part of his car and phone, and pays QPP on the net. In 2027 he wants to start driving for Uber too: he must register before his first passenger.

Want us to handle it?

Book a free 30-minute session at soleraaccounting.ca/rendez-vous or call 450 612-7223. We sort out your registrations, your expenses and your returns, even if you are a few years behind. Service in French, English and Arabic.

This article is general information, not personalized tax advice.

Frequently asked questions

Do I have to report my tips from Uber or DoorDash?

Yes. The CRA says you must report all your income from ridesharing and delivery, including tips, on your tax return. The same applies to your Québec return.

I only deliver food. Do I need a GST/QST number?

Not until your taxable sales go over $30,000 in a calendar quarter or over four consecutive quarters. Ride-sharing is different: drivers must register before their first paid trip, whatever their income.

What if I never declared my gig income?

The CRA says correcting your returns voluntarily may avoid or reduce penalties and interest. Since 2024, platforms report sellers to the CRA, so it is better to fix past years before you are contacted.

Sources

• CRA – Tax obligations for commercial ridesharing and delivery services
• CRA – Guidance on the Reporting Rules for Digital Platform Operators
• Revenu Québec – Taxi Business Operators (Including Drivers for Companies Such as Uber)
• Revenu Québec – Drivers Related to a Transportation System Operator Under Agreement
• Revenu Québec – Drivers who do not carry on other commercial activities
• Revenu Québec – Drivers who carry on other commercial activities
• Revenu Québec – Details Concerning Small Suppliers
• Revenu Québec – Line 445, QPP contribution on income from self-employment
• Revenu Québec – Line 439, QPIP premium on income from self-employment
• Revenu Québec – TP-80-V Business or Professional Income and Expenses

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