Money you earn through an app or marketplace is business income, the same as if a customer paid you directly. Report all of it, even if you don't get a tax slip.
The platform tells CRA
Since 2024, most digital platforms (ride-sharing, delivery, short-term rentals, marketplaces for goods and services) send CRA a yearly report of what each seller earned. They also give you a copy, usually by January 31. CRA compares it with your return.
Platforms may ask for your SIN or business number to do this. Giving it is required.
Report gross, claim the fees
- Your sales are what customers paid, before the platform takes its cut.
- The platform's fees and commissions are an expense.
- Your payout is the difference. Reporting only the payout gets the expense and the sale both wrong, and won't match the platform's report.
In CollabNorth, record each payout period as an other sale for the gross amount (Money in, Other sales), and the fees as an expense. Your platform's monthly statement shows both. See Record sales without an invoice.
GST/HST: special rules
- Ride-sharing (Uber, Lyft and similar): you must register for GST/HST from your first dollar. The $30,000 small supplier rule doesn't apply to taxi and ride-sharing services. Even when the app collects the fares, making sure GST/HST is charged and sent to CRA is your responsibility.
- Short-term rentals (stays of less than a month, through Airbnb, VRBO and similar): the usual $30,000 rule applies to your rental revenue. Below it, some platforms collect GST/HST from guests themselves; check your platform's tax settings. Rentals of a month or more to live in are exempt.
- Food delivery, marketplaces and other gig work follow the usual rule: register once your taxable sales pass $30,000 in four quarters in a row. See Do I need to register for GST/HST?.
Expenses that often apply
Vehicle costs for driving and delivery (keep a logbook, see Vehicle expenses), phone and data, supplies, cleaning and supplies for rentals, and the platform's fees. Rental income from your home has its own rules; ask an accountant if you rent part of where you live.
This is general information to help you keep your own records. It is not tax or legal advice.
Based on: CRA: Reporting rules for digital platforms and CRA: Sharing economy
Last checked: 2026-10-25