[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303062-105":53,"doc-detail-303062-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","uber-partner-reporting-guide-2021-income-and-gsthst-reporting","Uber partner reporting guide - 2021 - Income and GST/HST reporting","","Uber partner reporting guide for 2021 explains how Uber drivers, treated as independent contractors, should report net driving income on Form T2125 within a T1 tax return. It details deductible and non-deductible expenses, including vehicle-related costs, meal and clothing limitations, and cell phone and CCA rules. The guide also covers recordkeeping requirements, GST/HST registration timing, reporting duties, and how input tax credits or the Quick Method may affect remittances.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/uber-partner-reporting-guide-2021-income-and-gsthst-reporting/303062/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/uber-partner-reporting-guide-2021-income-and-gsthst-reporting/303062.png","ImageObject",442,249,{"name":88,"@type":89},"Pentious","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"How should Uber drivers report their income for tax purposes?","Question",{"text":109,"@type":110},"Uber drivers are independent contractors, so net driving income must be reported on Form T2125 (Statement of Business or Professional Activities). It is then included with other income on the T1 tax return.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Which expenses can Uber drivers generally claim, and which are not deductible?",{"text":114,"@type":110},"Self-employed taxpayers may claim reasonable expenses incurred to earn business income, such as Uber service fees and vehicle operating costs for business use. Personal expenses like meals (except certain out-of-town scenarios) and clothing are generally not deductible, and fines or traffic tickets are not deductible.",{"name":116,"@type":107,"acceptedAnswer":117},"What are the requirements for GST/HST registration and remitting taxes?",{"text":118,"@type":110},"All ride-sharing trips are subject to GST/HST, so drivers are generally required to register a GST/HST number before the 30th day after starting ride-sharing services. Drivers must file an annual GST/HST return and remit the GST/HST collected by Uber, reduced by input tax credits or by using the Quick Method at a reduced rate.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},303062,1790125902,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":9},1374404730887,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Uber partner reporting guide | 2021  \nHow to report your income  \nUber drivers are considered independent contractors for income tax purposes. Your net income from driving must therefore be reported on Form T2125 Statement of Business or Professional Activities. This is included with your other income on your T1 tax return.  \nWhat kind of expenses can you claim?  \nSelf-employed taxpayers may claim any reasonable expenses incurred to earn business income. In the case of Uber drivers, the most obvious examples would be the service fees you are required to pay Uber and the costs of operating your vehicle while using it for business use. We discuss vehicle expenses separately below.  \nYou cannot claim personal expenses such as meals, which you would incur whether you were driving or not. An exception would be if you had a fare out of town and you had to eat in a restaurant. In that case you could claim 50% of the cost (since the deductible portion of all food and entertainment expenses is limited to 50%) . Clothing is also considered a personal expense.  \nYou can claim 50% of the cost of bottled water and snacks you buy for riders (since they are not being consumed by you personally) .  \nIf you have a cell phone, you can deduct the percentage of airtime expenses that reasonably relate to earning your business income. However, the cost of the cell phone itself must be capitalized. Cell phones are Class 8 assets, which means that you can claim capital cost allowance (CCA) at the rate of 20% .  \nVehicle expenses  \nIf you are using a vehicle for both personal and business purposes, you can only claim expenses relating to your business use. Your annual tax summary from Uber includes a figure for ON TRIP Mileage. As long you also have a beginning and ending odometer reading to record your total mileage, this can be used to calculate the business-use portion of their vehicle expenses. If you only started driving during the year, you can reference your Safety Standards Certificate for your beginning odometer reading.  \nYou can claim the costs of operating your vehicle. This would include the business-use portion of fuel and oil, insurance, license and registration, maintenance and repairs, and interest costs if you have a car loan. If you are required by municipal by-laws to obtain additional coverage because you are carrying passengers, this would be fully deductible. Parking costs incurred while on business are also fully deductible. Fines and traffic tickets are not deductible.  \nThe cost of the vehicle itself cannot be claimed as an expense. Instead you capitalize it and claim a percentage as CCA each year. For passenger vehicles there is a ceiling of $30,000 plus GST/HST and provincial sales tax which can be used for determining CCA. The rate is 30% . If you acquired a zero-emission vehicle on or after March 19, 2019, you may be eligible for accelerated rates.  \nUber partner reporting guide | 2021  \nRecords  \nIt is important to keep a proper record of your income and expenses and substantiate your expenses with receipts. Receipts must include a description of the goods or services purchased, so if you are filling up  \nat a gas station, you need more than just the ATM transaction slip or credit card slip. This is the case even if the slip shows the nameof the gas station (since you could be purchasing items other than gas, such as snacks or cigarettes) .  \nGST/HST registration  \nAll ride-sharing trips are subject to GST/HST. As a self-employed commercial ride-sharing driver you will therefore be required to register a GST/HST number. In contrast to other self-employed taxpayers for whom an exemption exists for small suppliers with less than $30,000 in revenue, this applies regardless of your revenues. You are required to apply for registration before the 30th day after you start providing ride-sharing services (although effective registration will be retroactive to this date) .  \nThe following methods can be used to register for a GST","cbCaiemZrrqYl3Up","https://ap.wps.com/l/cbCaiemZrrqYl3Up","pdf",497548,"English","# How to report your income\n# What kind of expenses can you claim?\n# Vehicle expenses\n# Records\n# GST/HST registration\n# Registering for a GST/HST number","[{\"question\":\"How should Uber drivers report their income for tax purposes?\",\"answer\":\"Uber drivers are independent contractors, so net driving income must be reported on Form T2125 (Statement of Business or Professional Activities). It is then included with other income on the T1 tax return.\"},{\"question\":\"Which expenses can Uber drivers generally claim, and which are not deductible?\",\"answer\":\"Self-employed taxpayers may claim reasonable expenses incurred to earn business income, such as Uber service fees and vehicle operating costs for business use. Personal expenses like meals (except certain out-of-town scenarios) and clothing are generally not deductible, and fines or traffic tickets are not deductible.\"},{\"question\":\"What are the requirements for GST/HST registration and remitting taxes?\",\"answer\":\"All ride-sharing trips are subject to GST/HST, so drivers are generally required to register a GST/HST number before the 30th day after starting ride-sharing services. Drivers must file an annual GST/HST return and remit the GST/HST collected by Uber, reduced by input tax credits or by using the Quick Method at a reduced rate.\"}]","Uber partner reporting guide - 2021 - Income and GST/HST reporting | PDF",1789799849]