Healthcare Professionals
Care Giver Taxes and Proof of Earnings on Relief Care
Relief Care is a marketplace. You are not an employee of Relief Care, and Relief Care does not act as your employer for payroll purposes. That means you are responsible for tracking your income and handling your own taxes.
Key points
- Relief Care does not employ Care Givers. You provide services to Care Seekers as an independent Care Giver.
- Relief Care does not withhold income tax, CPP, or EI from your payouts. Plan for taxes yourself. (The CRA generally treats "fees for services" paid to contractors differently from employee payroll.)
- Relief Care does not provide a T4A. Use your in-app earnings history and payout records to file your taxes.
What Relief Care provides instead of a T4A
Relief Care can provide transaction-level records you can use as proof of income and for tax reporting, such as:
- your earnings history (gross amounts earned per booking);
- your payout history (amounts paid out to you); and
- booking receipts/records and dates.
These are the functional equivalent of an "earnings proof" used on other marketplaces: a platform-generated summary of what you earned over a selected period. You should file based on your actual earnings records, not on whether a slip arrives.
Digital platform reporting to the CRA (Income Tax Act, Part XX)
Canada has rules requiring digital platform operators to report information about their sellers to the Canada Revenue Agency. Under these rules (Part XX of the Income Tax Act):
- Relief Care is required to collect certain information about Care Givers (such as legal name, address, date of birth, and a tax identification number like your SIN or business number) and to report it, along with the amounts paid to you through the Services, to the CRA each year.
- Relief Care will provide you with a copy of the information reported about you.
This is not a T4A, and it does not change the fact that you are self-employed. It is a separate information return the platform files with the CRA. You should still keep your own records and file based on your actual earnings. If you receive a copy of reported information, keep it with your tax records.
Your tax responsibilities as a Care Giver in Canada
1) Report your income and expenses. Most Care Givers using Relief Care will report business/professional income (self-employment). The CRA's standard method is to report business income and expenses using Form T2125. Track, at minimum:
- total earnings (gross);
- platform fees charged to you (if any); and
- work-related expenses (supplies, mileage, insurance, phone portion, certifications, etc.).
You can generally deduct reasonable expenses incurred to earn business income, subject to the CRA's limits and rules.
2) CPP contributions (self-employed). If you are self-employed, CPP is not deducted automatically the way it is for employees. Self-employed people generally pay the full CPP contribution rate, based on net business income.
3) GST/HST (if you cross the threshold). If your taxable supplies exceed the $30,000 small-supplier threshold, you generally must register for GST/HST and start charging it under the CRA's rules. Whether your specific services are taxable or exempt depends on the exact facts and your professional status — do not assume "health care" automatically means exempt.
4) Instalments (if your tax bill is consistently large). The CRA may require you to pay income tax by instalments if your net tax owing exceeds the threshold (the CRA notes $3,000 in most provinces) across the specified years, with instalment due dates during the year.
Record-keeping requirements
Keep your supporting records. The CRA generally requires keeping records for at least six years. Keep:
- booking confirmations and dates;
- earnings and payout summaries;
- receipts for expenses;
- mileage logs (if you claim vehicle expenses); and
- proof of certifications required for work.
What this article is (and isn't): This article explains how Relief Care is structured and what documentation you can use. It is not tax advice. For filing decisions (employee vs. self-employed status, GST/HST applicability, deductible expenses), use a qualified tax professional or CRA guidance.