New CRA reporting requirements for gig workers and the top 10 tax tips for this year.

A whopping 7.4 million adult Canadians are part of the gig economy. This includes freelance or contract work, delivery or rideshare services, dog walking, homestay rentals, tutoring, or selling products on marketplace platforms. 

The gig economy is a growing source of income for Canadians; representing a quarter of total income amongst gig workers, according to our survey. 

Yet this income isn’t always reported at tax time. To combat this, the Canada Revenue Agency (CRA) introduced new reporting requirements for gig workers in 2025. Our survey also revealed that 66% were unaware of these changes. 

In this article we’ll guide you through the changes and the top 10 things you should consider when filing your taxes this year.

Digital platforms are now required to share their worker’s income with the CRA.

Digital platforms like Uber, DoorDash, and Etsy must now report their workers' income directly to the CRA. Including personal information such as name, date of birth, address, and Social Insurance Number (SIN). 

This allows the CRA to compare what gig workers report their income to be from digital platforms against what the digital platform reports on their behalf. These changes aim to ensure accurate tax reporting and compliance within the gig economy.

Despite this, many Canadians still appear tempted not to declare all their gig-related income, which carries significant risks and is breaking the law. The good news is that there are a multitude of tax benefits and credits that gig workers can claim to put money back in their pockets.

Gig workers are entitled to an array of deductions and credits.

While the range of expenses you can claim depends on the type of gig work you’re engaged with, they can include: 

• Auto and travel related expenses

• Software subscriptions

• Mobile and internet bills

• Home office expenses

• A portion of rent

• Mortgage interest

• Property taxes

• Advertising and marketing costs (i.e., website and social media) 

• Administrative costs (i.e., shipping)

• Accounting and legal costs

• Meals and entertainment for clients

• Professional development activities (i.e., seminars or courses)

Here are your top 10 tax tips for this year.

1. Check your gig platform for an income slip or track your earnings.

While gig workers don't receive T4s, you may receive a T4A slip from the gig platform. If not, you must track and report earnings and expenses annually yourself.

2. Ensure your reported income aligns with what’s reported by the gig platform.

Gig workers should ensure that the income they report to the CRA when they file their taxes is consistent with what their gig platform shared as part of their information return.

3. Use the appropriate tax filing forms required for gig workers.

Any gig-related income should be reflected on Form T2125 Statement of Business or Professional Services, as well as any expenses incurred to earn this business income.

4. Save income and expenses records for at least 6 years.

It's important to keep detailed records of annual income and expenses for at least six years, as the CRA and Revenu Quebec can request a review during that period.

5. Put aside money for taxes.

Taxes aren't automatically deducted from your paycheque, so it's important to set aside funds to pay income taxes in monthly or quarterly installments, or annually when you file your taxes.

6. Register for GST/ HST/ QST if you meet these requirements.

If your gig earnings exceed $30,000 over the past 4 consecutive calendar quarters, you'll need to register for a GST/ HST/ QST number. It's mandatory for ride-sharing drivers to register for a GST/ HST/ QST number before they start earning, but this doesn't apply to drivers who only do deliveries.

7. Contribute to CPP or QPP. This is mandatory for gig and self-employed workers.

If your gig income is more than $3,500, you need to contribute to the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP). The CRA calculates your contribution based on net business income level (all business income less any related expenses) for your tax return, so saving funds to cover your contribution will help come tax filing time.

8. Consider opting into the Employment Insurance (EI) program.

EI contribution is optional for self-employed and gig workers in all provinces and territories. You can opt into the EI program by registering with the Canada Employment Insurance Commission for benefits such as maternity, parental, sickness, family caregiver, and compassionate care benefits.

9. Filing gig income unlocks credits and benefits.

Canadians can only access certain provincial and territorial tax credits and benefits by filing their taxes, such as GST/ HST credit and the Canada Child Benefit. Even if income is below the 'basic personal amount' (meaning you won't owe federal taxes on it), you need to report your income to qualify for numerous benefits year-round.

10. Reporting all your gig income can have potential RRSP advantages.

Having more declared income can enable you to gain tax advantages by creating more room to contribute to your Registered Retirement Savings Plan (RRSP).

Tax filing deadlines for gig workers. 

Salaried employees are required to file their income by April 30 whereas gig workers must file by June 16, 2025. However, for all taxpayers, any taxes owing must be paid by April 30 to avoid interest and penalty charges.

If you have questions on the new CRA reporting requirements or how to maximize your return with credits and deductions, H&R Block Tax Experts are here to help! Find an office near you to book an appointment today.