OnaVol
OnaVol Driver’s Copilot
Articles / T2125 Tax Guide
CRA Compliance & Write-Off Strategy

Demystifying CRA Form T2125:
The Canadian Gig Worker’s Guide to Maximum Deductions

If you earn income delivering food, hauling passengers, or completing courier blocks in Canada, you are self-employed in the eyes of the CRA. Here is your definitive line-by-line guide to Form T2125.

Updated: Tax Year 2026
Reading Time: 7 min
Category: Tax Compliance

1. What is Form T2125?

Form T2125, Statement of Business or Professional Activities, is the official document attached to your T1 Income Tax Return in Canada. As an independent contractor driving for platforms like DoorDash, Uber, Skip, Lyft, or Amazon Flex, your earnings are classified as sole-proprietorship business income.

Without filing Form T2125 correctly, you run the risk of paying income tax on your gross earnings rather than your net income after legitimate vehicle and operational deductions.

2. Essential T2125 Line Items for Gig Drivers

Part 1 • Line 8521 Gross Sales / Revenue

Gross Business Income

Report your total earnings across all platforms ( DoorDash base pay, tips, surge, order bonuses). Do not deduct platform fees or gas here; report the true gross figure as indicated on your annual tax summaries.

Part 5 • Line 9281 Motor Vehicle Expenses

Vehicle Fuel, Maintenance, Insurance & License

Total up your actual annual vehicle expenses (gasoline, engine oil changes, brake pads, tire replacements, vehicle insurance, and registration fees). These total expenses are multiplied by your Business-Use Kilometrage Ratio.

Part 4 • Line 9220 Utilities / Telecommunications

Cell Phone & Mobile Data Plan

Delivery drivers rely continuously on smartphones for dispatching apps and navigation. You can deduct the business-use percentage of your monthly wireless phone bills.

Part 4 • Line 9936 Capital Cost Allowance

Vehicle Depreciation (CCA)

Vehicles lose value as they accumulate shift mileage. CRA allows a 30% annual declining-balance depreciation deduction (Class 10 or Class 10.1 passenger vehicles), prorated by your business-use percentage.

3. How CRA Calculates Your Deduction Percentage

The Canada Revenue Agency requires you to maintain a detailed vehicle logbook to determine your allowable deduction percentage:

The CRA Business Kilometrage Formula
( Total Business KM Driven ÷ Total Annual KM Driven ) × 100

Example: If you drove 15,000 KM in total throughout the year and your OnaVol logbook proves 12,000 KM were driven during delivery shifts, your business ratio is 80%.

If your total annual gas, oil, repairs, and insurance equalled $6,000, you deduct $4,800 ($6,000 × 80%) directly on Line 9281 of Form T2125!

4. Let OnaVol Build Your T2125 Statement Automatically

Instead of spending April scrambling through shoeboxes of faded gas receipts and trying to reconstruct months of shift history, OnaVol automatically categorizes every expense you enter into matching CRA T2125 lines.

At tax time, generate a T2125-ready Tax Report in one click—ready to hand directly to your CPA or enter into TurboTax, Wealthsimple Tax, or H&R Block.

Be Ready for Tax Season with OnaVol

Start building clean, CRA-compliant T2125 records on every shift.

Get Your T2125 Organized