Gig Tax Provincial

Yes. All gig income (Uber, DoorDash, SkipTheDishes, Etsy, freelancing, etc.) is considered self-employment income and must be reported on your T1 tax return.

You'll file a T2125 form for business income.

Common deductions include vehicle expenses (km driven for work), phone/internet, supplies, home office, platform fees, insurance, and equipment. Keep all receipts — CRA requires documentation.

The simplified home office deduction is $2/day up to $500.

Yes. Self-employed individuals pay both the employee AND employer portions of CPP: 11.9% (vs 5.95% for an employee) on net self-employment earnings between the $3,500 basic exemption and the $74,600 2026 ceiling — up to $8,460.90 — plus 8% CPP2 on earnings from $74,600 to $85,000, up to $832.00.

In Quebec the QPP rate is 12.6%. Part of it is deductible and the rest earns a tax credit, which the calculator applies.

If your worldwide revenue exceeds $30,000 in any 12-month period, you must register for GST/HST. Once registered, you charge GST/HST on your services and can claim Input Tax Credits (ITCs) to recover GST/HST paid on business expenses.

On $60,000 of net gig income in 2026, income tax plus CPP ranges from $14,242 in British Columbia to $17,058 in Nova Scotia across the ten provinces, a $2,816 gap. The federal part is the same everywhere except Quebec, where a 16.5% abatement applies and QPP replaces CPP; Quebec's QPIP premium is not included.