DoorDash & SkipTheDishes NAICS code for CRA T2125
The first time I filled out a T2125, the industry-code box looked much more intimidating than it needed to be. I was thinking about deliveries, platform payouts, kilometres, and receipts—not industrial classification systems.
Then I found the code most local food-delivery couriers are looking for: NAICS 492210 — Local messengers and local delivery.
If the main business activity is delivering food locally through DoorDash, SkipTheDishes, Uber Eats, or a similar intermediary platform, 492210 is the starting industry-code match. Statistics Canada's official NAICS description specifically includes food delivery via an intermediary platform service, delivering food for a restaurant, and bicycle messenger and delivery service.
That is the quick answer. The rest of this guide explains how to use it without confusing the code with your income, deductions, GST/HST, or vehicle claims.
This article is general educational information for Canadian gig workers preparing their 2026 tax records. It is based on official Canada Revenue Agency and Statistics Canada sources reviewed on September 27, 2026. GigPulse is not a tax-preparation firm, law firm, CRA representative, or substitute for individualized advice.
You have the NAICS code. Now you need the numbers.
Finding 492210 is the easy part. The harder T2125 work is consolidating Uber Eats, DoorDash, and SkipTheDishes payouts, tracking kilometres, and sorting every expense into a defensible record.
The Canadian Gig Worker Dashboard puts platform income, payouts, kilometres, hours, and expense categories in one Google Sheet so the numbers behind your T2125 are easier to review.
It is a recordkeeping tool, not a CRA form, tax advice, or guarantee against an audit.
Industry-code selection describes your main activity. Keep the source records, receipts, and calculations that support the income and expenses you report.
What does NAICS mean on Form T2125?
NAICS stands for the North American Industry Classification System. It is a system used to classify economic activities by the kind of business being carried on.
On Form T2125, the industry code is not asking which app paid you. It is asking what your business mainly does.
That distinction is important:
- DoorDash is a platform, not automatically the industry code.
- SkipTheDishes is a platform, not automatically the industry code.
- Uber Eats is a platform, not automatically the industry code.
- Local food delivery is the underlying business activity being classified.
The CRA says to enter an industry code that corresponds to your main business activity. If one activity represents more than 50% of the business, the code for that main activity should generally be used. If there are multiple activities and none is more than 50%, choose the appropriate level of code from the available list.
If the return is filed electronically, the CRA says to use the industry codes available in the tax-preparation software. For a paper return, use the six-digit code from the latest applicable NAICS list maintained by Statistics Canada.
For the full form workflow, read the Form T2125 CRA guide for Uber and DoorDash drivers.
The exact food-delivery code: 492210
The full code is:
492210 — Local messengers and local delivery
Statistics Canada's NAICS Canada 2022 description says this industry includes businesses primarily engaged in messenger and delivery services of small parcels within a single urban area.
Its examples include:
- food delivery via an intermediary platform service;
- delivering food for a restaurant;
- bicycle messenger and delivery service;
- local delivery services for small parcels; and
- delivery of take-out meals, groceries, and other small parcels.
That is why 492210 is a strong match for a Canadian courier whose main work is local food delivery through an app.
The code does not depend on whether the courier uses:
- a car;
- a bicycle;
- an e-bike;
- an electric scooter; or
- another delivery method.
The code describes the activity, not the colour of the vehicle or the name of the app.
Does the code change between DoorDash, SkipTheDishes, and Uber Eats?
Usually, the platform name is not the deciding factor. If the underlying business activity is local food delivery through an intermediary platform, the same NAICS activity can describe work performed through multiple apps.
A multi-app courier does not normally need to choose one industry code for DoorDash, another for SkipTheDishes, and another for Uber Eats simply because the app names are different. The relevant question is what the business mainly does.
Keep the platform details separate in your own records, though. The NAICS code may be one activity code on T2125, while your bookkeeping should still show:
- DoorDash income;
- SkipTheDishes income;
- Uber Eats income;
- Instacart income, if applicable;
- tips and incentives;
- platform fees and adjustments; and
- deposits matched to the source statements.
The multi-app tax tracking guide explains why platform-by-platform records still matter even when the underlying delivery activity is similar.
What if I also drive passengers for Uber?
This is where the code question can change.
Food delivery through Uber Eats is one activity. Passenger rideshare through Uber is another. The CRA's sharing-economy guidance identifies a separate industry code for commercial ridesharing: “Taxi service” code 485310 for automobiles, and “Limousine service” code 485320 for limousine drivers.
That rideshare code information is not a reason to use 485310 for ordinary Uber Eats food delivery. It is an example of why the activity matters more than the platform brand.
If delivery is your main activity and passenger transportation is a smaller separate activity, the correct reporting setup depends on your facts and the instructions in your tax software or form. If you operate more than one business or have materially different activities, a qualified Canadian tax professional can help decide whether separate business activities or T2125 forms are appropriate.
The Uber versus Uber Eats GST/HST guide also explains why passenger rideshare and food delivery are treated differently for GST/HST purposes.
What NAICS 492210 does not decide
This code is useful, but it is not a magic tax category.
Entering 492210 does not automatically:
- make every platform payout taxable or non-taxable;
- approve every expense;
- decide whether you are an employee or self-employed contractor;
- determine whether GST/HST registration is required;
- create a business-use percentage for your vehicle;
- determine your CPP amount; or
- replace Form T2125 records.
The CRA says Canadian-resident gig workers must report their self-employment income and keep proper financial records. Form T2125 helps calculate gross business income and net income or loss. The industry code is one identification detail inside that larger process.
If you are still organizing the basic numbers, start with the delivery-driver tax filing guide and the Canadian gig-worker bookkeeping guide.
What to enter before choosing the code
Before opening your tax software, prepare a short description of the actual business activity:
Local food delivery services performed through intermediary digital platforms
Then gather:
- platform names and account records;
- annual and monthly earnings statements;
- gross delivery revenue;
- tips, bonuses, and other related income;
- platform fees and adjustments;
- bank deposits and payout dates;
- business expense receipts;
- vehicle or bicycle-use records; and
- GST/HST registration information, if applicable.
The CRA's business-records guidance says income records should include the date, amount, and source of income. It also says expense records should be supported by receipts or other vouchers. The guide on what happens when delivery income is not reported explains why those records matter when a driver discovers an omission after filing.
What about vehicle expenses and mileage?
The industry code does not turn a car claim into a mileage claim. Vehicle expenses still have their own rules.
If you use a car for both delivery and personal trips, keep records of total kilometres and kilometres driven to earn business income. The mileage-tracking guide for Canadian gig drivers explains the recordkeeping side, while the DoorDash gas and car expenses guide explains fuel, repairs, insurance, interest, leasing, and CCA categories. If you are unsure whether your policy permits delivery work, see the Uber and DoorDash insurance guide for Canada before treating the coverage as a business expense.
If you deliver by bicycle or e-bike, do not force bicycle kilometres into the motor-vehicle calculation. The e-bike and electric-scooter tax guide explains the separate equipment and CCA questions.
The code remains about the delivery activity. The expense claim depends on the actual property, use, receipts, and CRA rules for that expense.
What about GST/HST?
NAICS 492210 is not a GST/HST registration answer.
A delivery-only driver generally monitors the CRA's small-supplier rules for taxable sales. Commercial passenger rideshare has a different GST/HST registration rule. Voluntary registration, input tax credits, platform statements, and combined activities can change the analysis.
Read the Canadian gig-worker GST/HST guide separately. Keep GST/HST records apart from the income-tax calculation instead of assuming the industry code decides the sales-tax result.
A quick T2125 walkthrough
When I think about the form, I break it into three simple jobs:
- Identify the activity. Describe the delivery business and enter the industry code that best matches the main activity.
- Report the income. Start with gross business income from platform statements and other records, not only the final bank deposit.
- Calculate the net result. Subtract eligible, supportable expenses and complete the applicable T2125 sections.
The gig-worker tax deductions guide covers phone costs, supplies, platform fees, parking, equipment, and other categories. The CPP guide for Canadian gig workers explains the separate CPP calculation that can follow from net self-employment income.
Common mistakes to avoid
Choosing a platform code instead of an activity code
“DoorDash” is not the business activity description. Use the code that best describes what the business actually does.
Using the rideshare code for food delivery
Passenger transportation and local food delivery are different activities. Do not use the taxi-service code simply because the delivery work happens through an Uber account.
Treating the code as an expense approval
A code does not make gas, phone, equipment, or personal spending deductible. Receipts, business purpose, and allocation still matter.
Reporting only the bank deposits
Bank deposits are useful evidence, but they may not explain gross platform activity, fees, tips, adjustments, or timing. Reconcile the source records.
Assuming the code decides GST/HST
It does not. Check the current CRA GST/HST guidance for the type of work, taxable sales, and registration status.
Bottom line
For a Canadian DoorDash, SkipTheDishes, or Uber Eats courier whose main activity is local food delivery through an intermediary platform, the starting NAICS match is generally:
492210 — Local messengers and local delivery
Use the main-activity rule, confirm the available code in electronic tax software, and keep the code in perspective. It is one field on Form T2125. Your gross income records, expense receipts, platform reconciliation, mileage documentation, and GST/HST analysis still do the heavy lifting.
How this guide was researched
This guide was researched using current Canada Revenue Agency, Statistics Canada, and Government of Canada sources on industry codes, NAICS Canada 2022, Form T2125, business income, expenses, platform work, and delivery services. It was reviewed on September 27, 2026. GigPulse is an educational resource, not a tax-preparation firm, accounting firm, law firm, or CRA representative.
Disclaimer
This article is general educational information, not personal tax, accounting, legal, or financial advice. The correct industry code depends on the main business activity and the current code list available for the tax year. If your work combines delivery, passenger transportation, shopping, consulting, incorporation, partnerships, or materially different activities, consult a qualified Canadian tax professional.
Official Government Sources
This guide was researched using official Government of Canada and Canada Revenue Agency sources, accessed and reviewed on September 27, 2026.
- CRA: Industry codes
- CRA: Guide T4002 — Industry codes
- CRA: Completing Form T2125
- CRA: Taxes and the sharing economy
- CRA: Taxes and the gig economy
- Statistics Canada: NAICS Canada 2022 — 492210 Local messengers and local delivery
- CRA: Business records
- CRA: Business expenses
Written by Tyler Heinrichs — September 27, 2026