Following the rules and regulations outlined by the Canada Revenue Agency (CRA), Uber drivers, Uber Eats, Lyft, Skip the dishes, or other ride-sharing drivers are self-employed. They are required to file their Canadian income taxes as being self-employed. That means that in addition to the usual income tax forms, the Income Tax and Benefits Return, you will need to report your self-employed income on Form T2125, Statement of Business or Professional Activities.

Expenses that qualify as deductions are those that you incurred to earn the revenue from self-employment income. You must be able to justify that the expense was necessary to earn your self-employment revenue. Expenses that do not contribute to earning the related self-employed income cannot be deducted.
If you have more than one business activity, you have to complete a separate T2125 for each activity. Check our TurboTax guide on how to fill the T2125 form