Self-Employed / Sole Proprietor Checklist (includes Uber/Skip/DoorDash, Realtors, Mortgage/Insurance Advisors, etc.) + GST/HST
A. Business profile (per business activity)
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Business name, address, nature of business, start/stop date (if changed)
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Business number (BN) if registered; GST/HST number if applicable
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Vehicle used for business? (Yes/No)
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Home office used? (Yes/No)
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Accounting method/period details (cash vs accrual where relevant to your bookkeeping)
B. Income documentation (ALL sources)
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Platform statements (Uber/Skip/DoorDash/UberEats, etc.): weekly/monthly summaries + annual summary
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Tips/gratuities records (cash + in-app) — must be included in income
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Invoices issued / sales summaries / deposits
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Commissions statements (realtors/mortgage/insurance)
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Other self-employment income not on platform statements
CRA reporting: self-employed business/professional income and expenses are commonly reported on Form T2125.
C. Expense documentation (organized by category)
Provide summaries and supporting receipts where possible:
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Advertising/marketing, website, lead generation
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Bank/merchant fees, platform fees, admin/service fees (common for gig apps)
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Office supplies, software subscriptions, phone/internet (business %)
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Meals & entertainment (business purpose, who/when/why)
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Insurance (business portion), licenses, dues, memberships
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Professional fees (bookkeeping, legal, accounting)
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Repairs & maintenance (equipment/vehicle), tools, small equipment
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Training/courses directly related to business
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Contract labour / subcontractors (names, amounts; T4A/T5018 considerations where applicable)
Home office (workspace-in-home)
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Home address, total square footage and workspace square footage
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Utilities, rent/interest, property tax, insurance, maintenance (with allocation method)
Vehicle (very important for gig drivers, realtors, advisors)
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Beginning and ending odometer readings for 2025
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Total kms and business kms (logbook or equivalent)
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Fuel, insurance, repairs, lease/finance interest, registration, car wash (if claimed)
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Vehicle purchase/lease agreement (for CCA/lease deductibility)
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If claiming GST/HST ITCs: receipts showing GST/HST paid
CRA expects business expenses to be reasonable and only the business-use portion claimed; if claiming GST/HST ITCs, expenses claimed for income tax should be net of ITCs (where applicable).
D. Asset purchases (Capital Cost Allowance – CCA)
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List of equipment/vehicle/computer/phone purchases (date, cost, tax paid)
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Trade-ins/disposals (date, proceeds)
E. Instalments & personal tax deadlines (self-employed)
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Confirm if you (or spouse) are self-employed: filing due June 15, 2026, but balance due April 30, 2026
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Instalment reminders (if CRA required)
F. GST/HST checklist (for sole props)
1) Are you required to register?
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Determine if you exceed the small supplier threshold ($30,000 over four consecutive calendar quarters)
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Ride-sharing (Uber rides / passenger transport): GST/HST registration is required regardless of small supplier status
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Delivery-only (e.g., Skip/UberEats delivery): generally register/collect GST/HST once you exceed $30,000 (you may register voluntarily earlier)
2) What to provide for GST/HST return preparation
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GST/HST reporting period (monthly/quarterly/annual) and filing method
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Gross taxable sales by province (where relevant to rate)
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GST/HST collected (or included in fares, for ride-sharing cases)
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ITCs (GST/HST paid on eligible business expenses) with receipts
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Adjustments (bad debts, refunds/credits issued, prior period adjustments)
3) GST/HST filing & payment deadlines (quick reference)
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Monthly/Quarterly: return + payment due 1 month after period end
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Annual: deadlines vary by filer type; confirm your client’s assigned due date in CRA account and whether special rules apply
NOTE: This checklist is developed after considering all the possible tax situations but it still may not be a final checklist for your tax situation.