As a gig worker in Canada, you can claim legitimate business expenses to reduce the amount of income you owe tax on. This includes vehicle costs (gas, maintenance, insurance, depreciation), phone and internet bills, app subscription fees, equipment purchases, and home office space. The key is tracking what you spend and keeping receipts, because the CRA expects you to report only your net income (what you earn minus what you spend on the business). Gig workers are treated as self-employed by the CRA, which means you can deduct reasonable business expenses from your gross income. This is what makes gig work different from regular employment. Common deductible expenses include: - Vehicle expenses: gas, maintenance, repairs, insurance, vehicle registration, and depreciation (capital cost allowance or CCA) if you own the car - App fees and platform charges: Uber, DoorDash, Instacart, or other platform subscription or commission fees - Phone and internet: a portion of your mobile phone plan and home internet bill attributed to business use - Equipment and supplies: delivery bags, phone holders, cleaning supplies, or protective gear - Home office deduction: rent, utilities, property tax, or mortgage interest for a dedicated workspace (calculated as a percentage of your home's
Yes, if you own the vehicle, you can claim depreciation using the CRA's Capital Cost Allowance (CCA) method. Alternatively, use the simplified rate of $0.71 per kilometer for 2026 for easier tracking. Keep mileage records to support either method.
You must register for GST/HST if your gross revenue exceeds $30,000 in a four-quarter period. Below that threshold, registration is optional but can be beneficial if you have significant expenses. Use the [GST/HST Calculator](/tools/gst-hst-calculator) to estimate your obligations.
Yes, but only the portion attributed to business use. If you use your phone 50% for gig work and 50% personally, claim 50% of the bill. The CRA expects reasonable estimates backed by usage patterns or billing statements.
Without receipts and records, the CRA may deny your expense claims entirely during an audit, forcing you to pay tax on gross income. Keeping simple records (spreadsheet, app, or shoebox of receipts) protects you and maximizes your deductions.
Report your net self-employment income on Schedule 8 (Self-Employment Income) of your tax return. Attach a summary of income and expenses, then transfer the net amount to Line 10400 on your main return.