Can gig drivers claim a home office?
Usually not. The CRA has two tests for business-use-of-home expenses, and most drivers don't meet either. Here's how to tell, and what to claim instead.
The basic rule for business expenses is simple: the cost has to be reasonable and paid to earn your business income. A lot of "write it off!" advice online skips the second half. Here's what usually doesn't pass.
Traffic tickets and parking fines
Fines and penalties aren't deductible, even if you got them while delivering an order. Paid business parking is deductible. A parking ticket isn't.
100% of your car
Unless the car is used only for business, you claim only the business share of its costs. A driver who claims 100% of fuel and insurance on the family car is an easy target in a review. Your logbook is what supports your percentage.
Your own meals
Buying lunch between orders in your own city is a personal expense. You'd eat whether or not you were working.
Everyday clothing
Jeans, jackets and shoes are personal, even if you only wear them to drive. Clothing is generally only deductible when it's a uniform or protective gear that isn't suitable for everyday wear.
Gym, streaming, personal phone apps
A gym membership or a music subscription for the car isn't a business cost, even if it makes shifts more pleasant.
Your whole phone bill
If you use the same phone for personal calls, social media and family, claim only the business share. A second phone used only for work can be claimed in full.
A home office, most of the time
Business-use-of-home expenses require that the space is your principal place of business, or that it's used only for the business and regularly for meeting clients. For most drivers, the car is the workplace, not the spare room.
Driving you didn't do for work
Personal trips don't count toward business kilometres, even if you had the app open. When in doubt, be consistent and able to explain your approach.
Expenses without records
Even a legitimate expense can be denied if you can't prove it. Keep receipts and records for six years.
The flip side
Plenty of real costs are deductible: fuel, insurance, repairs, car washes, the business share of your phone, platform fees, insulated bags, accounting fees and capital cost allowance on your car. Claim every one of those confidently, and leave the rest out.
How MyGigLedger helps
MyGigLedger only offers categories that map to real T2125 lines and applies business-use percentages automatically, so you claim what you're entitled to and nothing that invites a letter.
Sources
This article is general information based on CRA guidance as of September 29, 2026. It isn't tax advice. Rules change, and your situation may differ, so check with the CRA or a tax professional before you file.