Which expenses can an Uber driver deduct in Québec?
An expense is not deductible merely because it was paid on a driving day. It must be incurred to earn business income, be reasonable, and be supported by records.
Updated : September 6, 2026
Vehicle expenses
Depending on your situation, expenses may include fuel or charging, insurance, registration, maintenance, repairs, certain interest or leasing costs, and depreciation.
The eligible portion normally depends on business use, making a reliable total and business mileage log essential.
Other trip-related expenses
Platform fees, cleaning supplies, trip-related tolls or parking, and a reasonable phone portion may belong in the file when used to earn income.
Personal expenses, fines, and amounts with no demonstrable business connection do not become eligible because they appear on the same bank statement.
Net income and sales taxes
Net income is an income-tax calculation. GST and QST credits follow different rules, especially under the quick method.
Classify the pre-tax amount, taxes, and total without assuming all taxes paid are recoverable.
A file that supports review
Keep legible invoices showing the date, supplier, nature of the purchase, and business reason. Link vehicle expenses to the correct vehicle and service period.
Rules and limits for some automobile expenses change. Check official publications for the applicable year or consult a professional.
Official sources
Always consult the official version for your tax period.