Travel Nurse Independent Contractor Tax Checklist
A practical checklist for travel nurses and mobile healthcare professionals who report self-employed or contract income 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. Worker status, contracts and income records
- Contracts with agencies, clinics, hospitals, care homes or staffing platforms.
- Confirm whether each engagement is employment income, self-employment income, incorporated income or mixed income.
- T4, T4A or contractor payment statements, plus bank deposits and invoices not shown on slips.
- Per diem, travel allowance, housing allowance, reimbursements and taxable benefit details.
- Dates, locations, facilities, shifts worked and province or territory where services were provided.
- Professional corporation details if services were provided through a corporation.
2. Travel, lodging and professional expense records
- Travel expenses incurred to earn business income, including airfare, train, bus, vehicle, parking, tolls and local transportation.
- Temporary lodging, short-term rental, utilities, cleaning fees and lease documents.
- Meals while travelling for business, with receipts and reason for travel.
- Licensing, registration, union or association dues, continuing education, CPR, certifications and required training.
- Scrubs, specialized supplies, medical equipment, phone, internet, software and professional insurance.
- Vehicle logbook and business-use percentage where a personal vehicle is used.
3. GST/HST, licensing and payroll compliance
- Confirm whether services are exempt health care services or taxable services for GST/HST purposes based on the specific work and payer.
- If registered for GST/HST, keep invoices, ITC support and filing records.
- Keep nursing registration, permits and provincial or territorial licensing proof for each jurisdiction worked in.
- Review employment status factors such as control, tools, chance of profit, risk of loss and ability to subcontract.
- If paying assistants or subcontractors, keep contracts, invoices and payroll or reporting records.
- Confirm provincial workers compensation or liability coverage requirements if operating independently.
4. Final review before filing
- Separate reimbursed expenses from expenses personally incurred.
- Do not deduct personal living costs unless they meet the business travel or business-use rules.
- Reconcile contracts, invoices, slips and deposits before filing.
- Keep travel records, contracts, licences, receipts and mileage logs 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.