T4 Code 82 — Driver of taxis or passenger-carrying vehicles — gross earnings
Gross earnings paid to a self-employed taxi or passenger-vehicle driver — never included in box 14.
At a glance — Code 82
- Box name
- Driver of taxis or passenger-carrying vehicles — gross earnings
- T1 line
- Form T2125, lines 13499 to 14300
- Check against
- Your driver settlement records, and box 29 on the same slip — code 82 is always paired with employment code 12.
What Code 82 means
Code 82 reports the gross income paid to a self-employed driver of a taxi or another passenger-carrying vehicle. The CRA requires the payer to report it under code 82 with employment code 12 in box 29, and not to report it in box 14.
Drivers of these vehicles are in insurable employment by regulation even when they are self-employed, so whoever is deemed to be their employer for EI purposes must handle EI. Under those special rules the deemed employer pays both the employee and the employer share of the premiums.
Nothing else comes off. No CPP contributions and no income tax are withheld from the payments, and the driver remits CPP and income tax the same way any other self-employed person does.
The insurable earnings behind box 24 are calculated on the driver's net revenue rather than on fares collected. Where the deemed employer does not know a driver's actual earnings and expenses for a week, the regulations provide a fallback based on days worked and a fraction of the year's maximum insurable earnings.
Tax return implications
- Report the code 82 amount as gross business income on Form T2125, which feeds the self-employment lines 13499 to 14300.
- Vehicle costs, fuel, insurance, licensing and other operating expenses are deducted on Form T2125 under the business expense rules, not on Form T777 and not with a T2200.
- Because no income tax was withheld, plan for the balance at filing and expect instalment reminders once the CRA sees a pattern of amounts owing.
- You are responsible for your own CPP contributions on net self-employment income, calculated on Schedule 8 at the combined employee and employer rate.
- If you drove in Quebec, box 56 appears in place of box 24 on the same principle.
Common pitfalls & things to check
- Code 82 income is not employment income. Reporting it on line 10100 or line 10400 forfeits every expense you are entitled to claim against it.
- If you are an employee driver rather than a self-employed one, your employer deducts CPP, EI and income tax normally and your pay belongs in box 14. Code 82 should not appear at all.
- Where the payer is not considered your employer for EI purposes, the CRA directs them to report your payments on a T4A slip instead. Not receiving a T4 with code 82 does not mean the income is untaxed.
- Box 18 can show EI premiums even though nothing came off your settlements, because the deemed employer pays both shares on your behalf.
- The gross figure in code 82 is not what you are taxed on. You are taxed on net business income after operating expenses, which is why mileage, fuel and maintenance records matter.
FAQ
Where do I report code 82 on my return?
On Form T2125 as gross business income, which flows to the self-employment lines 13499 to 14300. It is not other employment income and does not belong on line 10400.
Why is there no CPP on my slip?
Because for a self-employed driver the deemed employer handles EI only. You calculate and pay your own CPP on net self-employment income through Schedule 8 when you file.
I never paid EI premiums. Why does box 18 show an amount?
Under the special EI rules for drivers of passenger-carrying vehicles, the deemed employer pays both the employee and the employer share. The premiums were remitted on your behalf.
Can I claim my fuel and vehicle costs?
Yes, as business expenses on Form T2125. Because you are reporting business income rather than employment income, you do not need a T2200 and you are not limited to the employment expense list.
Related T4 boxes
Code 81 — Placement or employment agency — gross earnings
Gross pay to a self-employed placement or employment agency worker — never included in box 14.
Code 85 — Employee-paid premiums for private health services plan
PHSP premiums you paid through payroll — eligible as medical expenses on Schedule 1 / Line 33099.
Code 87 — Emergency services volunteer exempt amount
Up to $1,000 of honoraria from volunteer emergency services — exempt from tax; excess counts as employment income.
Box 14 — Employment income
Your total gross employment income for the year before any deductions — salary, wages, bonuses, commissions, taxable benefits and most other pay.
Filing your return? Use the payroll deductions calculator to verify the amounts on your T4 match expected CPP, EI and income tax withholdings, and the income tax calculator to estimate your refund or balance owing.
Sources
T4 box definitions from CRA T4 employer guide. Rates and thresholds current for 2025; file your 2025 T1 by April 30, 2026 (self-employed June 15).
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