Since 2024, Uber, DoorDash, Etsy, eBay, Airbnb, Upwork and the rest are required to report sellers' income — with your SIN, quarterly totals, fees and bank account — to the CRA every January. The CRA cross-matches it against your return. Here's who gets reported, and how to report each kind of income correctly.
Being "not reported" is not the same as "not taxable" — business income is taxable from the first dollar either way. This check only tells you whether the platform files your details with the CRA.
Every January 31, reporting platforms send the CRA — and you — a summary containing your name, address, SIN (or business number), total consideration paid per quarter, fees the platform withheld, your bank account identifier, and for rentals, the property address. If you got a request from a platform to "confirm your tax information" or provide your SIN, this is why.
| Platform type | Where it goes | Watch out for |
|---|---|---|
| Ride-share (Uber, Lyft) | T2125 business income | GST/HST registration is required from your first fare — the $30,000 threshold does not apply to ride-share. Vehicle expenses need a logbook; use the detailed method (the flat per-km rate isn't for self-employed). |
| Delivery (DoorDash, Instacart) | T2125 business income | Normal $30,000 GST/HST threshold (unlike ride-share). Track vehicle costs + business-use %. |
| Goods (Etsy, eBay, Poshmark) | T2125 business income (if it's a business) | Selling your own used items for less than you paid = generally not taxable. Making/buying to sell = business income, with inventory and cost-of-goods on the T2125. Your gross also counts toward the $30,000 GST test. |
| Freelance marketplaces (Upwork, Fiverr) | T2125 business income | USD payouts convert at the Bank of Canada rate (daily, or the annual average if income is spread through the year). Foreign clients are usually zero-rated for GST/HST but still count toward the $30,000 test. |
| Short-term rentals (Airbnb, Vrbo) | Rental income (T776) — or T2125 if hotel-like services | GST/HST applies to short-term stays once registered; municipal/provincial lodging taxes too. The CRA receives the property address. |
| Content platforms (YouTube/AdSense, OnlyFans, Twitch) | T2125 business income | Foreign platform payouts: convert to CAD, no GST is collected for you — but the revenue counts toward the $30,000 test, and you may owe GST/HST out of pocket once registered. |
The CRA now has the data to notice — the first cross-matched filing season has already happened. Getting ahead of a review beats waiting for a letter: file the missing years (or adjust them) before the CRA contacts you, and the Voluntary Disclosures Program can reduce penalties for older unreported years. Start by pulling your platform payout histories, run them through the free expense tracker to net out your costs, and put the result on a T2125.
Yes — business income is taxable from the first dollar; there's no minimum. And ride-share has no casual-seller exemption, so Uber reports your totals to the CRA regardless of amount. The good news: your expenses (vehicle costs by business-use %, phone, fees) come off the top.
Selling personal items for less than you paid is generally not taxable income (personal-use property). Under 30 sales and $2,800 total, the platform doesn't report you either. It becomes a business — taxable, reportable — when you buy or make things to sell.
Reporting platforms are legally required to collect and report it. Refusing usually gets your payouts frozen. The real answer is to make sure your tax return matches what they'll file about you.
Yes — report GROSS income and deduct platform fees/commissions as an expense on the T2125. The CRA report shows both your gross and the fees withheld, so mirror that structure.