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Taxes

Taxes for Freelancers and the Self-Employed in Canada

Report business income and expenses on Form T2125 (one per business). Register for GST/HST once your sales pass $30,000 over four consecutive quarters. You pay both the employee and employer share of CPP contributions. Your filing deadline is June 15, but any balance owing is due April 30.

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Income and expenses

Fill in a separate Form T2125 for each business or profession and attach it to your return.

GST/HST

You're a small supplier, and don't have to register, as long as your taxable sales don't go over $30,000 in four consecutive calendar quarters. If you pass $30,000 in a single quarter, you must charge GST/HST starting with the sale that put you over. Taxi and ride-share drivers must register regardless. Registering voluntarily lets you claim input tax credits but commits you for at least a year.

CPP contributions

Self-employed people pay both the employee and employer portions of CPP (Quebec residents contribute to the QPP).

Deadlines

Filing: June 15. Payment: April 30. You may also need to pay tax instalments during the year.

Related

Tax Filing Deadlines in Canada: When Your Return Is Due Most people must file and pay by April 30. For your 2026 return, that is April 30, 2027. If you or your spouse are self-employed, the filing deadline is June 15, but any balance owing is still due April 30. Tax season for 2025 returns opened February 23, 2026. Home Office Expenses for Employees: Form T2200 and How to Claim Employees can claim home office expenses if they were required to work from home more than 50% of the time for at least 4 weeks in a row (or used the space only for work and to meet clients). Your employer signs Form T2200; you complete Form T777 and claim on line 22900. Only the detailed method is allowed from 2023 on. How to Register for CRA My Business Account Business owners sign in to their CRA account and select Business account from the Welcome page. You need your 9-digit business number and your SIN linked to it. Accountants and employees use Represent a Client instead.

Sources

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