One payout: reconciliation, not a tax calculation
Hypothetical CAD example: a statement shows $500 in courier earnings, including tips, before a $50 platform fee. With no other adjustments, $500 − $50 = $450 deposited. The $500 is the courier’s earnings, not the customer’s food-order total.
Keep all three figures and the statement. Do not record only $450 as gross income, or record $500 and then count the $450 deposit as another sale. This example does not calculate taxable profit, tax, deductible expenses or GST/HST eligibility.
Keep three sets of records
- Platform statements: save each payout breakdown and any annual summary. Match the settlement period and payout reference to the bank deposit; flag refunds, adjustments, cash tips and timing differences rather than forcing a match.
- Receipts: keep platform fee documents and receipts for fuel, repairs, phone costs or supplies, with the business purpose and mixed-use questions. A bank payment is useful for matching but does not establish what was purchased.
- Vehicle log: record each business trip’s date, destination, purpose and kilometres, total and business kilometres, and fiscal-period opening and closing odometer readings. Do not assume all driving is business use.
Delivery-only is not passenger ridesharing
Do not apply the passenger-rideshare first-dollar GST/HST registration rule to delivery-only work. Check CRA’s general small-supplier registration tests, including single and consecutive calendar quarters. Delivery tax treatment also depends on the agreements and transaction; a platform name cannot decide it. Already registered, combining businesses or also carrying passengers? Get situation-specific advice.
Close one period today
Download one statement, match its payout, attach the fee evidence and list unresolved differences. Repeat by platform, then consolidate your records. CRA generally requires business records for at least six years from the end of the last tax year they relate to; exceptions can require longer.
Use the business receipt guide and monthly bookkeeping checklist. No app is needed to follow these steps.
Common questions
Do I record tips?
Yes. CRA says delivery income includes tips, even for a side job. Check for tips missing from the statement.
Does matching the deposit prove a fee is deductible?
No. Reconciliation explains cash movement; deductibility and business-use allocation need separate review.
Does this decide whether I must register for GST/HST?
No. Review the current CRA rules and your agreements with CRA or a tax professional.
General recordkeeping information, not individual tax advice. Sources checked November 4, 2026.