These rules are pending CPA review.
Delivery: Ontario, 2026
The rules a courier’s number is built from. The car rules are the same as rideshare’s; the bike’s are still being confirmed.
The $30,000 line
pending CPA reviewDelivery owes HST only after $30,000 of sales. In the CRA’s words: “Generally, if you only provide delivery services, you have to register for a GST/HST account and collect and remit taxes once you exceed the small supplier threshold of $30,000 over four calendar quarters. You may choose to register for a GST/HST account even if you are a small supplier earning less than $30,000.”
GigJar watches the line on the year’s sales and, once you cross it, estimates HST on the whole year, the safe direction. The CRA counts four calendar quarters, and only the sales after the crossing.
Delivery and rideshare at once
pending CPA reviewRideshare has no $30,000 grace: the CRA says you “must register for a GST/HST account the moment you start earning money from commercial ridesharing services” and “must register for, collect, and remit GST/HST on all fares from commercial ridesharing services.” One person has one GST/HST account, so GigJar keeps one watch on your combined sales.
Under the line, HST applies to your rideshare fares only. Over it, or if you “extend registration to other commercial activities”, it applies to every sale, delivery included.
Your car: the same rules as rideshare
Fuel, insurance, repairs, washes, parking and tolls at the business-use share your logbook proves; a lease deduction capped at $1,100 a month and loan interest capped at $350 a month; the car itself on its own capital cost allowance schedule. Nothing here differs from a rideshare driver’s car.
See the full Ontario tableBikes, e-bikes and scooters
pending CPA reviewThe bike you buy to deliver is a capital cost. GigJar logs it and its repairs; the capital cost allowance class and rate are still being confirmed (working assumption: class 8 at 20%; the first year rule for 2026 purchases is pending CPA review), and no deduction is estimated for the bike itself until then. Repairs and parts are claimed at your business-use share.
The CRA’s words on costs: “As a self-employed individual, you may claim business expenses such as fees the platform keeps for administrative and maintenance purposes and other goods and services you purchase to earn income.”
Source: the CRA tax tip “Tax obligations for commercial ridesharing and delivery services”, revised June 11, 2024.
More rules from the tax research draft
These rules come from GigJar's tax research draft of October 15, 2026, written for a CPA to review. They are shown for your information; GigJar's number does not use them yet. Every line names its official source and the day it was checked.
These rules are pending CPA review.
Your 2026 return is due June 15, 2027, because you ran a business. Any balance owing is still due April 30, 2027.
You pay income tax by instalments when your net tax owing is over $3,000 in 2026 and was also over $3,000 in 2025 or 2024. The dates are March 15, June 15, September 15 and December 15.
Source: CRA, who has to pay instalments. Checked October 15, 2026. Draft card F-06, page 6.
The federal basic personal amount is $16,452 for a net income up to $181,440. It falls gradually to $14,829 at $258,482 and above.
The Canada Workers Benefit is a refundable credit for people who work and earn a low income. For 2026 the most is $1,665 for a single person and $2,869 for a family, shrinking from $27,392 of income for a single person. GigJar does not estimate it yet.
Source: CRA, line 45300, Canada workers benefit. Checked October 15, 2026. Draft card F-10, page 7.
A second layer of CPP applies to earnings between $74,600 and $85,000, at 8% for the self employed, at most $832 in 2026. The first layer is 11.9% between $3,500 and $74,600, at most $8,460.90.
Part of the CPP you pay as a self employed person is a deduction and part is a credit. The usual split: the employer half of the base CPP plus all the additional contributions are deducted, and the employee half of the base CPP is a credit.
- Being checked
Being checked: the government announced a lower base CPP rate from January 1, 2027. The payroll formulas call it an intention, and the 2027 ceilings are not published yet.
Self employed people can choose to join EI for special benefits such as maternity, parental and sickness benefits. In 2026 the premium is 1.63% of earnings, at most $1,123.07, and you wait 12 months before a claim.
You stop being a small supplier when your taxable sales go over $30,000 in a single calendar quarter, or over the last four calendar quarters together. Sales of your associates count too.
Registered businesses with taxable sales of $400,000 or less may use the Quick Method: a set share of tax included sales is remitted instead of tracking the tax on each purchase. For a service business in Ontario the share is 8.8%, with a 1% credit on the first $30,000 of sales each year.
If you file GST/HST once a year with a December 31 year end, the 2026 return is due June 15, 2027 and the payment April 30, 2027. If your net tax for the previous year was $3,000 or more, quarterly GST/HST instalments may be due.
Platforms such as Uber, DoorDash, Etsy and Airbnb report what they paid you to the CRA each year and give you a copy by January 31. The report shows the amount after the platform's fees, with the fees and taxes listed by quarter.
Keep a logbook for each vehicle: for every business trip the date, the destination, the purpose and the kilometres, plus the odometer reading at the start and the end of the year. Keep the receipts for every vehicle cost.
Source: CRA, motor vehicle records. Checked October 15, 2026. Draft card F-31, page 15.
After one full year of a complete logbook, you may keep a logbook for a sample of at least three months in a row in later years, as long as its business share stays within 10% of the full year's.
Source: CRA, motor vehicle records. Checked October 15, 2026. Draft card F-32, page 15.
For a passenger vehicle bought in 2026 the cost you can depreciate is capped at $39,000 plus taxes ($61,000 for a zero emission vehicle), loan interest at $350 a month and a lease at $1,100 a month before taxes.
Most cars go in class 10 (30% a year). A passenger vehicle over the cost limit goes in class 10.1 (30%), each in its own class. A zero emission passenger vehicle goes in class 54 (30%).
Source: CRA, guide T4002, chapter 4. Checked October 15, 2026. Draft card F-34, page 16.
- Being checked
Being checked: the guide lists bigger first year deductions as proposed, including a 100% first year for zero emission vehicles and for computers. Until a CPA says which are law for 2026, GigJar shows the first year rule as pending.
Source: CRA, guide T4002, chapter 4. Checked October 15, 2026. Draft card F-36, page 17.
Business meals and entertainment are 50% deductible. Whether the meals you eat during a shift count as business meals is a question for the CPA.
Source: CRA, guide T4002, chapter 3. Checked October 15, 2026. Draft card F-38, page 18.
The basic monthly rate of a home phone is not deductible; business long distance calls are. For a cellphone, the business share of the plan is.
Source: CRA, guide T4002, chapter 3. Checked October 15, 2026. Draft card F-39, page 18.
Keep your records for six years from the end of the last tax year they relate to. Records for 2026 are kept until at least the end of 2032.
Source: CRA, RC188, Keeping Records. Checked October 15, 2026. Draft card F-44, page 20.
Ontario tax for 2026: 5.05% on the first $53,891, 9.15% to $107,785, 11.16% to $150,000, 12.16% to $220,000 and 13.16% above. Ontario credits use the lowest rate.
Ontario adds a surtax of 20% of basic Ontario tax over $5,818, plus 36% of basic Ontario tax over $7,446.
Ontario residents with taxable income over $20,000 pay a health premium through their tax return, from $0 up to $900 a year in steps that follow income. GigJar's set aside already includes it.
- Being checked
Being checked: the Ontario tax reduction for low incomes has a basic amount the draft reads as $300 for 2026, with $554 for each eligible dependant. GigJar keeps the 2025 amount until a CPA confirms the 2026 one.
The Ontario LIFT credit is based on employment income, so gig income alone likely gets nothing from it.
Rate table ON-2026.3, in effect from 2026-01-01 to 2027-01-01, sourced from canada.ca. This is the exact version that produced your number.
These are the published rules; your circumstances may differ, so ask an accountant.