Form T2125: A Line-by-Line CRA Guide for Canadian Delivery Drivers

Form T2125: my line-by-line guide for Canadian delivery drivers

The first time I opened Form T2125, it looked like a form designed for a much larger business than mine. I was driving deliveries after work, not running a warehouse, yet the form had lines for gross sales, capital cost allowance, business-use-of-home expenses, and a long list of expense categories.

If you are staring at the form with Uber Eats, DoorDash, SkipTheDishes, Instacart, or another delivery app open beside you, take a breath. The form is mainly a bridge between your records and your T1 tax return. It asks three practical questions:

1. What delivery business did I operate?
2. How much gross business income did it produce?
3. Which reasonable expenses did I incur to earn that income?

This is the process I use to work through it without guessing:

Platform statements + bank records + receipts + mileage log
                              |
                              v
              Form T2125: income minus eligible expenses
                              |
                              v
                 Net business income (or loss)
                              |
                              v
                    T1 return + CPP calculation

This guide is based on the latest CRA Form T2125 and CRA guidance available when I reviewed it on September 1, 2026. It is general information, not personal tax advice. If your situation includes a partnership, corporation, employees, commercial ridesharing, a major vehicle purchase, a loss, or a GST/HST complication, get advice from a qualified Canadian tax professional.

Before you start: use the right year's form

For the upcoming filing season, you will file in 2027 for the 2026 tax year. Use the CRA's 2026 T2125 when it is published, rather than using an older form from a previous tax year. The CRA says to download the fillable PDF to your computer and open it with Acrobat Reader; do not rely on opening the fillable form in a browser.

The date on this article is not the tax year. Always match the form to the tax year you are reporting:

Tax year being reported	Form to use	Typical filing year
2026 income	2026 Form T2125, once CRA publishes it	2027
2027 income	2027 Form T2125, once CRA publishes it	2028

I also make a folder before entering anything:

• 01 platform statements — one folder or tab per app
• 02 bank reconciliation — deposits and explanations for timing differences
• 03 vehicle — odometer readings, trip log, fuel, repairs, insurance, interest or lease records
• 04 other expenses — phone, supplies, parking, fees, and receipts
• 05 filed returns — a copy of the T1, T2125, GST/HST returns, and working papers

The CRA generally requires records for at least six years from the end of the last tax year to which they relate. You do not send all those receipts with your return, but you keep them in case the CRA asks. If you later realize income was left off a filed return, read what happens if you do not report delivery income in Canada before changing the T2125 numbers.

The numbers I prepare before touching the form

The quickest way to make a mistake is to fill out T2125 from memory or from a single bank total. I prepare this one-page worksheet first:

Number	Where I get it	Why it matters
Total gross delivery income	Platform annual statements and earnings histories	Starting point for income reporting
Tips, bonuses, incentives	Platform detail and tip reports	Tips and other business income are not invisible
Platform fees and adjustments	Gross-to-net platform reconciliation	Usually considered as a separate business expense, not a reduction that hides gross activity
Total payouts	Platform payout history and bank statement	Checks that income records reconcile to deposits
Total kilometres	Odometer or complete vehicle log	Denominator for vehicle allocation
Business kilometres	Delivery trip log	Numerator for vehicle allocation
Vehicle operating costs	Receipts, statements, and insurance records	Input for T2125 Chart A
Other eligible expenses	Receipts plus a business reason	Part 4 expense lines
GST/HST collected and ITCs	GST/HST account records	Keeps sales tax separate from income tax calculations

If you would rather start with this structure already built, the Canadian Gig Worker Dashboard is my Google Sheets template for organizing platform payouts, gross income, fees, kilometres, expenses, hours, and business-use calculations in one place. It is a bookkeeping tool—not a CRA form or tax advice—and you can also build the same worksheet yourself for free.

For more detail on keeping app totals separate while combining the business, I use the multi-app tax tracking guide. If your records are messy, the Canadian gig worker bookkeeping guide is the place to start before trying to force numbers into T2125.

Part 1 — Identification: describe the delivery business

Part 1 is not where I report income. It identifies the activity the rest of the form describes.

Tax year and fiscal period

Use the tax year and fiscal period requested on the form. A sole proprietor normally has a December 31 year-end. Do not change the dates just because an app paid you a few days later or because you started delivering partway through the year. The relevant question is when the income and expenses belong in your chosen accounting method and tax year.

Business name

If you do not operate under a separate registered trade name, use your own name or the name you use for the delivery activity. Do not invent a corporation or partnership name if you are filing as an individual sole proprietor.

Business address

Enter the address where the business records can be maintained or where the activity is based, as applicable to your situation. Use the same identifying information consistently across your tax account and supporting records.

Your main product or service

Write a plain-English description such as:

Food and grocery delivery services provided through online platforms.

If you also provide passenger rides, do not silently blend that activity into delivery. Ridesharing and delivery can have different GST/HST rules, and separate business activities may require separate reporting. If you are in Québec, the Québec app-based worker checklist explains how to verify the TP-1, QPP, and GST/QST side as well.

Industry code

Choose the industry code that best describes the activity using the current form or tax software's list. Select a delivery or courier category that fits what you actually do; do not choose a code because it sounds more profitable or produces a preferred result. The NAICS code guide for Canadian delivery drivers explains why the activity—not the app name—determines the starting industry-code match.

Accounting method

Use the accounting method that applies to your records. For many delivery drivers, the cash method feels natural because platform payouts hit a bank account. But the form and CRA guidance distinguish cash and accrual treatment. Under the cash method, expenses are generally deducted when paid; under accrual, expenses are generally recorded when incurred, subject to special rules such as prepaid expenses.

Do not switch methods casually from one year to the next. If you are unsure which method applies, ask a tax professional before entering the numbers. This is the T2125 accounting method question: it describes how you record business income and expenses, not whether you are using a cash account or which platform paid you.

GST/HST account number

If you are registered for GST/HST, enter the requested account information exactly as shown in your CRA account. There is no generic T2125 account number to invent; the form's account fields refer to information such as your GST/HST account when applicable. If you are not registered, do not make up a number or treat ordinary consumer sales tax as GST/HST collected by your business.

A delivery-only driver generally has to register once taxable sales exceed the $30,000 small-supplier threshold over the applicable four-calendar-quarter test. Voluntary registration below that amount is possible. Commercial ridesharing is different: the CRA says commercial rideshare drivers must register from the moment they start earning that income. Read the GST/HST guide for Canadian gig workers before assuming the delivery rule applies to rides.

Part 2 — Internet business activities: do not skip it automatically

Part 2 asks about income-generating internet pages, websites, profiles, or portals. A delivery app is a digital platform, but the form's internet-business questions are aimed at income earned through web pages, websites, and online marketplace or portal activity.

Read the questions literally and answer them based on your activity. If your delivery income is facilitated entirely through an app and you do not operate an income-generating website, profile, or page for your business, you may have nothing to report in this section. If you use a monetized website, business page, affiliate page, or other portal that earns income, report the relevant page count, addresses, and estimated percentage requested by the form.

Do not enter a platform's home page just to make the section look complete. Do not leave out an income-generating page because it is hosted on someone else's service.

Part 3 — Income: where your delivery revenue belongs

For a delivery driver, Part 3 is where gross business activity is assembled before expenses.

Part 3A — Business income

Delivery driving is generally business income rather than professional income. Part 3A contains the business-income calculation:

• Sales, commissions, or fees: start with what customers or platforms paid or owed for your delivery services, based on your records.
• Returns, allowances, and discounts: use these only when they actually apply to your business records.
• Amount 3G: this is the adjusted gross sales amount that flows to line 8000 in Part 3C.

My practical rule is: start with the platform's gross earnings detail, not the final bank deposit. Include delivery income, tips, bonuses, incentives, and other amounts earned through the activity. Then reconcile the platform's fees, refunds, adjustments, and payout timing.

Here is a simplified example—not a copy-and-paste number for your return:

DoorDash gross delivery pay                         $4,800
Tips and incentives                                  + 900
Platform adjustment/refund                           - 100
                                                     ------
Adjusted gross business sales                       $5,600  -> line 8000
Platform fees are tracked separately as an expense.

The exact labels vary by platform. If a statement calls something a service fee, commission, refund, payment adjustment, or incentive, keep the statement and document how you classified it. Never add the gross earnings and the matching bank payout together; that double-counts the same work.

Uber-specific shortcut: download the Annual Tax Summary

If I deliver with Uber, I download the Annual Tax Summary from the Driver Dashboard under Tax Information and use it as a reconciliation aid. If you are searching for T2125 and T4A guidance, remember that a platform summary or T4A is source information; it does not replace the T2125 calculation of business income and eligible expenses. Uber says the summary breaks out gross fares, sales tax collected, sales tax paid on Uber fees, potential business expenses such as service fees, and tips. That makes it much easier to trace gross delivery activity to the income section and platform charges to the appropriate expense line, such as line 8871 or line 9270 when that classification fits.

The Annual Tax Summary is a platform report, not an official CRA tax form. I still compare it with my Uber earnings history, payout records, bank statement, and own mileage and expense records. For DoorDash, SkipTheDishes, Instacart, and other apps, I use the equivalent annual or earnings statement if available rather than assuming every platform uses Uber's labels. Keep the Instacart tax documents or shopper tax summary with the source records, even when the platform does not issue a document called a T4A. The proof-of-income guide explains why I keep the source reports even after the totals reconcile.

Part 3B — Professional income

Most app-based food, grocery, and package delivery belongs in business income, not professional income. Leave Part 3B blank unless you genuinely have professional income that belongs there. If you have both business and professional income, CRA guidance says to complete a separate T2125 for each.

Part 3C — Gross business or professional income

This is the short calculation that brings the earlier parts together:

Line 8000 — Adjusted gross sales or adjusted professional fees

For delivery business income, enter the adjusted gross sales from Part 3A. This is the line most likely to hold your adjusted total platform sales and delivery income before the expense section.

Line 8290 — Reserves deducted last year

This is a specialized line. Do not enter a number here simply because you saved money for taxes or because you have a reserve in your bank account. Use it only if a reserve was previously deducted and the current-year rules require it to be included.

Line 8230 — Other income

Enter other business income that belongs here and is not already included in adjusted gross sales. Do not use this line as a miscellaneous bucket for personal transfers, tax refunds, or the same platform income already included at line 8000.

Line 8299 — Gross business or professional income

This is the total gross income calculation. For business income, the CRA says the amount flows to line 13499 of the T1 return. Check your tax software or the current T1 package for the final transfer because line numbers and electronic filing screens can change.

At this point I stop and ask: does line 8299 agree with my platform summary, including tips and adjustments? If not, I fix the reconciliation before moving to expenses.

Part 4 — Expenses: claim the business part, not the panic part

CRA's broad rule is that a reasonable current expense incurred to earn business income can generally be deductible. Personal expenses cannot. If an expense is mixed personal and business, claim only the reasonable business portion.

If you claim a GST/HST input tax credit, the CRA says to reduce the expense on T2125 by the GST/HST amount used for that credit. Rebates, grants, and assistance may also reduce the related expense or asset cost.

The form's common expense lines are below. I would rather leave a line blank than force an expense into the wrong category.

Line 8521 — Advertising

For a typical delivery driver, this may be blank. Use it for actual advertising expenses incurred to promote your delivery business, not ordinary app fees or personal social-media use.

Line 8523 — Meals and entertainment

This is not a line for every meal I eat while working. CRA generally limits food, beverage, and entertainment claims to 50% of the lesser of the amount incurred and an amount reasonable in the circumstances, subject to special exceptions. A coffee or lunch during a delivery shift is not automatically deductible.

Keep the receipt, date, people involved, and business purpose. For most food-delivery drivers, this line is often zero or much smaller than expected.

Line 8590 — Bad debts

Usually blank for app-based delivery. Use it only if you have a legitimate business receivable that qualifies as a bad debt under the applicable rules.

Line 8690 — Insurance

This can include the business portion of eligible insurance costs. Do not assume a personal auto policy automatically covers delivery work. Confirm that your policy and provincial requirements allow the activity. The Uber and DoorDash insurance guide for Canada explains the separate coverage and tax-deductibility questions. For the tax claim, keep the policy and calculate the business share where the cost is mixed.

Line 8710 — Interest and bank charges

Use this for eligible business interest and bank charges, not the principal repayment on a car loan and not personal banking fees. Keep a note showing why the charge relates to the delivery business.

Line 8760 — Business taxes, licences, and memberships

Use this for eligible business licences, taxes, and memberships. A personal driver's licence or a fine is not transformed into a business expense merely because I deliver for work.

Lines 8810 and 8811 — Office expenses and stationery/supplies

Phone accessories, paper, record-keeping supplies, and similar items may fit here when they are reasonable and used to earn delivery income. A phone or computer that is also personal needs a defensible business allocation. Keep the invoice and the allocation method.

Line 8860 — Professional fees

Use this for eligible legal, accounting, or professional fees related to the business. The CRA specifically includes legal and accounting fees in this category. Do not claim the personal cost of preparing an entire personal tax return as a delivery-business expense without professional advice on the allocation.

Line 8871 — Management and administration fees

This may be appropriate for eligible management or administration charges. If your platform's statement calls its charge a commission or service fee, keep the statement and use the expense category that best reflects the charge. If no more specific line fits, document the classification rather than hiding the fee by subtracting it from gross revenue.

For many delivery drivers, platform fees are the number that causes confusion. My reconciliation is:

Gross platform activity  -> income section / line 8000
Less platform fees       -> separate eligible expense line
Bank payout              -> reconciliation check, not a second income line

Line 8910 — Rent

Do not enter your home rent here just because you wait for orders at home. Home-workspace expenses have their own rules and calculation in Part 7 and line 9945. Business rent for a separate space is a different question.

Line 8960 — Repairs and maintenance

Use this for eligible repairs and maintenance, including the business portion of mixed-use vehicle maintenance where applicable. Do not put the full household or vehicle receipt here if only part relates to the business; vehicle expenses belong in Chart A and line 9281.

Line 9060 — Salaries, wages, and benefits

Most solo delivery drivers leave this blank. Money I transfer to myself is not a salary expense. If you actually employ someone, payroll, T4, source deduction, and employment-law obligations may apply; get help before using this line.

Line 9180 — Property taxes

This is generally not a delivery-driver line unless you have a qualifying business property or a properly calculated business-use-of-home claim. Do not put ordinary personal property tax here and again in Part 7.

Line 9200 — Travel expenses

Use only for eligible travel incurred to earn business income. Ordinary personal commuting is not automatically business travel. Keep the destination, date, business purpose, and receipt.

Line 9220 — Utilities

This can apply to an eligible business space, but personal household utilities are not automatically deductible. A home-workspace calculation belongs in Part 7 rather than being duplicated here.

Line 9224 — Fuel costs, except for motor vehicles

This is not the gas line for my car. Vehicle fuel goes into the motor-vehicle calculation in Chart A and then to line 9281. Use line 9224 only for fuel costs that are not motor-vehicle expenses and genuinely relate to the business.

Line 9275 — Delivery, freight, and express

For a driver, this is not automatically the same thing as the delivery service I perform. Use it for eligible freight or express costs incurred by the business, not the gross delivery revenue and not a personal shipping expense.

What if I deliver by bicycle, e-bike, or public transit?

The vehicle calculation is not a requirement that every delivery worker must own a car. If I deliver by bicycle or e-bike, I do not put bicycle kilometres into a motor-vehicle claim or claim car costs I did not pay. I keep receipts for eligible business equipment, repairs, supplies, and other costs, then claim only the reasonable business portion on the expense line that fits the item. A bicycle or e-bike purchase may be capital property rather than a current expense, so I do not automatically deduct the full purchase price in the year I buy it. The e-bike and electric-scooter tax guide explains the CCA and equipment questions in more detail.

If I use public transit, I keep the fare receipt or pass record and a note showing the delivery-related trip and business purpose. I claim only the business portion of an eligible fare; a personal commute or a pass used mainly for personal travel is not automatically a business deduction. The CRA's general rule still applies: the expense must be reasonable, incurred to earn business income, and supported by records.

The important allocation is different for each method:

Delivery method	Records I keep	What I avoid
Bicycle or e-bike	Purchase invoice, repairs, maintenance, accessories, delivery dates, and business-use calculation	Claiming car fuel, insurance, or kilometres I did not incur
Public transit	Fare or pass receipts, delivery dates, route or trip notes, and business-use calculation	Claiming a personal commute or the full cost of a mixed-use pass
Car or van	Total and business kilometres plus vehicle receipts	Using the employee kilometre rate as a self-employed shortcut

Line 9281 — Motor vehicle expenses, not including CCA

This is the vehicle operating-cost line. I do not use a flat “CRA mileage rate” as a substitute for the form. I complete Chart A — Motor vehicle expenses.

Eligible categories can include the business portion of:

• fuel and oil
• electricity for a zero-emission vehicle
• insurance
• licence and registration fees
• interest on money borrowed to buy the vehicle, subject to limits
• maintenance and repairs
• leasing costs, subject to limits

Business parking and supplementary business insurance can have different treatment. The CRA requires records of both total kilometres and business kilometres when a vehicle is used for business and personal driving.

My calculation looks like this:

Business kilometres             12,000
Total kilometres                20,000
Business-use percentage         12,000 / 20,000 = 60%
Eligible mixed vehicle costs    $8,000 x 60% = $4,800
Business parking                + $300
Line 9281 before CCA             $5,100

The numbers are an illustration only. The trip log has to support your own numerator and denominator. A useful companion is the mileage-tracking guide for Canadian gig workers, and the DoorDash gas and car-expense breakdown shows why depositing gas receipts in a folder is not enough.

2026 vehicle limits worth knowing

The Department of Finance announced these 2026 amounts:

2026 amount	What it is	What it is not
$39,000 before tax	Class 10.1 passenger-vehicle CCA ceiling for vehicles acquired on or after Jan. 1, 2026	Not an automatic deduction
$1,100/month before tax	Deductible leasing-cost limit for new leases entered into on or after Jan. 1, 2026	Not permission to claim the full lease without business allocation
$350/month	Maximum allowable interest deduction for new automobile loans entered into on or after Jan. 1, 2026	Not the principal payment
$61,000 before tax	Class 54 zero-emission passenger-vehicle CCA ceiling	Not the value of every electric vehicle claim

The CRA's 2026 employee allowance figures—73 cents per kilometre for the first 5,000 kilometres in the provinces and 67 cents after that—are often quoted online. Those are prescribed allowance limits for employees. As a self-employed delivery driver, I do not simply multiply my kilometres by that rate and enter it on T2125; I use the actual-expense method and Chart A unless a specific rule applies to my facts.

Line 9936 — Capital cost allowance (CCA)

CCA is the tax deduction for depreciable capital property such as a vehicle, subject to class, rate, limits, and available-for-use rules. I do not enter the vehicle purchase price as an ordinary expense and then add CCA on top.

For a passenger vehicle, the class and ceiling matter. If I acquired the vehicle in a prior year, the 2026 ceiling does not automatically rewrite that year's capital cost. If I sold, traded in, or stopped using the vehicle, special rules may apply. The CCA guide for gig-worker vehicles is useful here, but a large vehicle claim is a good reason to ask a professional to check the class and calculation.

Line 9270 — Other expenses

Use this for eligible business expenses that do not fit a listed line. Describe the expense clearly in your working papers—for example, platform service fees, delivery bag, or business parking not included in Chart A, if that treatment fits the expense.

Do not use “other” to conceal personal spending. A good record answers three questions: what was bought, when, and how did it earn or help earn delivery income?

Line 9369 — Net income (loss) before adjustments

This is the total after gross business income and Part 4 expenses, before the Part 5 adjustments. It is not the amount deposited by Uber or DoorDash. It is the business result produced by the form.

If line 9369 shows a loss, stop and review the income reconciliation, personal allocations, vehicle percentage, CCA, and receipts. A real business loss can happen, but a loss created by claiming personal costs or double-counting expenses is not a safe result.

Part 5 — Your net income or loss

Part 5 makes the final adjustments:

Line 9974 — GST/HST rebate for partners

This is generally not a line for a sole proprietor filing only their own delivery business. Do not enter ordinary GST/HST refunds or input tax credits here without confirming that the partnership rule applies.

Line 9943 — Other amounts deductible from a partner's share

This is for partnership situations. A solo delivery driver using a personal car does not use this line merely because the car is personally owned.

Line 9945 — Business-use-of-home expenses

This is the line connected to the Part 7 home-workspace calculation. The CRA says a workspace must generally be the principal place of business, or be used only to earn business income and regularly and continuously to meet clients, customers, or patients.

For a delivery driver, working from a kitchen table between orders does not automatically satisfy the test. If the rules do apply, use a reasonable allocation such as workspace area divided by home area, and reduce it for time or shared use where necessary. You cannot use the claim to create or increase a business loss; eligible unused amounts may be subject to carry-forward rules.

Do not claim the same rent, utilities, insurance, or other home cost in Part 4 and Part 7.

Line 9946 — Your net income or loss

This is the final net business income or loss from T2125 after the applicable adjustments. The amount flows to the relevant business-income line on the T1 return and is also important to the self-employed CPP calculation.

The CPP guide for Canadian gig workers explains why reducing taxable business income can affect more than income tax. I also use the tax set-aside guide so the amount I owe does not come as a second surprise.

The “both halves” CPP surprise

Outside Quebec, a self-employed driver pays the full CPP contribution, meaning the employee portion and the employer portion that would have been split if I had an employer. The contribution is calculated from net self-employment income—not gross app deposits—and is worked out on my T1 return using Schedule 8. Any CPP already withheld from T4 employment and the annual CPP maximum are considered in the calculation.

For 2026, the CRA lists a $74,600 CPP earnings ceiling and an 11.9% combined base-plus-first-additional contribution rate on pensionable earnings, subject to the basic exemption and annual limits. The second additional CPP contribution is calculated separately; the CRA lists an 8% self-employed rate and a maximum self-employed contribution of $832 for that component. These are not amounts to type into T2125: T2125 supplies the net business income, and the T1/Schedule 8 process calculates the CPP.

If I live in Quebec, I check the QPP rules instead. I do not assume the federal CPP figures apply unchanged.

What happens after T2125?

T2125 is not the entire tax return. It calculates the business result that you transfer into your T1 return. You still need to:

1. report other income and deductions on the T1;
2. complete any GST/HST return and remit amounts separately if registered;
3. consider self-employed CPP contributions;
4. check instalments if the CRA requires them; and
5. file and pay by the correct deadlines.

For the 2026 tax year, you will generally file your return in 2027. The exact CRA filing and payment dates for the 2026 tax year should be confirmed when the 2027 deadline guidance is published. The usual pattern is that self-employed individuals have until June 15 to file, while any balance owing is due April 30; special circumstances can change the deadline. Do not carry the 2026 dates from an older tax-season article into your 2027 filing.

If you have not filed earlier delivery income, do not erase records or invent a clean number. Reconstruct the records from platform histories, bank statements, receipts, calendar entries, and odometer readings, label estimates honestly, and consider professional help. The CRA audit preparation guide explains the paper trail I want before a review ever happens.

Quebec filers: federal T2125 is not the whole filing

If I live and operate as a self-employed delivery driver in Quebec, I deal with both levels of tax administration. I report the federal business activity on Form T2125 with my federal T1 return. I also generally complete Revenu Québec Form TP-80-V, Business and Professional Income, and include it with my Quebec TP-1 return, unless I submit financial statements instead as allowed by Revenu Québec.

The federal T2125 and Quebec TP-80-V are related, but they are not interchangeable forms. I keep the same underlying platform statements, receipts, mileage or transport records, and income-and-expense reconciliation for both, then follow the current instructions for each form. Quebec also uses the Québec Pension Plan (QPP) rather than CPP for applicable residents, so I do not copy a federal CPP result into a Quebec filing without checking the current Revenu Québec and CRA instructions.

See Revenu Québec's official self-employed worker guidance and TP-80 form page before filing. These are official provincial government sources, separate from the CRA sources below.

My final T2125 check before filing

I run this checklist on a phone-sized screen because that is usually where I am when I remember one more missing receipt:

• I downloaded the correct year's T2125 from CRA.
• Every delivery platform is included, including tips, bonuses, and adjustments.
• Gross activity, platform fees, and bank payouts reconcile without double-counting.
• I did not treat a bank deposit as a second income source.
• My business description and accounting method are accurate.
• My vehicle log shows total kilometres and business kilometres.
• I used Chart A for vehicle costs and did not claim personal kilometres.
• I separated current expenses from capital property and CCA.
• I reduced expenses for any GST/HST input tax credit or applicable rebate.
• I did not claim my own drawings as wages.
• Meals are supported and the 50% limit has been considered.
• Home-workspace costs are calculated in Part 7 and are not duplicated elsewhere.
• The final net income agrees with the number going to my T1 return.
• I saved the filed return and supporting records for at least six years.

The form is not asking whether I am a “real business” in the way a large company is. It is asking whether the numbers can be explained. A calm reconciliation, a credible mileage log, and receipts with a business reason are much more useful than a perfect-looking number that I cannot support.

CRA sources I used for this guide

These are Canadian government sources only. I checked the relevant pages and form availability on September 1, 2026; always open the current CRA form and guidance before filing.

• CRA — T2125 Statement of Business or Professional Activities
• CRA — Completing Form T2125
• CRA — Part 3C: Gross business or professional income
• CRA — Expenses section of Form T2125
• CRA — Part 5: Your net income (loss)
• CRA — Calculating motor vehicle expenses
• CRA — Deductible motor vehicle expenses
• CRA — Business-use-of-home expenses
• CRA — Tax obligations for commercial ridesharing and delivery services
• CRA — When to register and start charging GST/HST
• CRA — Business records
• Department of Finance Canada — 2026 automobile deduction limits and expense benefit rates
• CRA — 2026 tax deadlines for businesses and self-employed individuals
• Revenu Québec — Self-employed workers
• Revenu Québec — TP-80, Business and Professional Income and Expenses