Platform Driver and Delivery Contractor Tax Checklist
A focused checklist for rideshare, food delivery, courier and similar app-based platform workers in Canada.
Use this checklist to organize business records before preparing tax filings or meeting with a tax professional.
Educational use only
This checklist is for general educational purposes only. It may not be appropriate for every reader's or visitor's tax situation and should not be treated as personal tax, legal, financial, accounting, payroll, GST/HST, regulatory or licensing advice. Filing duties, deductible expenses, employment status, GST/HST obligations, reporting requirements and supporting documents depend on your specific facts, province or territory, contracts, residency, business structure and the rules for the tax year being filed.
1. Platform income and account records
- Annual tax summaries from Uber, Lyft, SkipTheDishes, DoorDash, Instacart, Amazon Flex or similar platforms.
- Weekly or monthly payout statements showing gross fares, delivery fees, tips, bonuses, incentives and adjustments.
- Bank deposits, e-transfer records, cash tips and any income not included on platform summaries.
- Platform fees, service fees, booking fees, customer refunds, chargebacks and withheld amounts.
- Dates worked, cities or provinces worked in, and whether services included rideshare, delivery, courier or mixed platform work.
- T4A or other slips issued by platforms, if any, plus CRA My Account slip records.
2. Vehicle, phone and delivery expense records
- Vehicle logbook showing total kilometres and business kilometres, with date, destination, purpose and odometer records.
- Fuel, charging, insurance, registration, licence, repairs, maintenance, car washes, parking and toll receipts.
- Lease, loan interest, purchase documents and capital cost allowance support for vehicles or e-bikes used in the business.
- Commercial rideshare insurance, delivery insurance or any endorsement required by the platform or insurer.
- Phone plan, data, accessories, mounts, insulated bags, delivery equipment, safety gear and app-related supplies.
- Separate personal and business-use percentages for vehicle, phone, internet and shared equipment.
3. GST/HST and platform economy obligations
- Confirm whether any commercial ridesharing services were provided, because CRA rules can require GST/HST registration for rideshare revenue regardless of the small supplier threshold.
- For delivery-only or courier work, confirm whether total taxable supplies exceeded the GST/HST small supplier threshold over four consecutive calendar quarters.
- GST/HST registration number, filing period, returns filed, sales tax collected and input tax credit records.
- Invoices or receipts that support ITCs, including supplier name, date, GST/HST amount and business-use details.
- Separate rideshare income from delivery income when both activities are performed, because GST/HST treatment may differ.
- Quebec workers should confirm QST and Revenu Quebec requirements where applicable.
4. Final review before filing
- Reconcile platform gross income to bank deposits and explain timing differences, fees and adjustments.
- Confirm all personal-use portions have been removed from expenses.
- Review whether the worker relationship is self-employed or employment-based if a payer controls schedule, pay, equipment or duties.
- Keep receipts, statements, mileage logs and GST/HST records for CRA review.
Official sources and reference links
This checklist is a preparation aid. Confirm current eligibility, filing duties, licensing requirements and documentation with CRA guidance, the applicable regulator, or a qualified professional.