How much Flex drivers earn, what blocks pay, and how to handle your taxes as an independent delivery partner
Amazon Flex allows independent delivery drivers to deliver Amazon packages in their own vehicles. Operating in major Canadian cities including Toronto, Vancouver, Calgary, Edmonton, Ottawa, and Montreal, Flex offers scheduled "delivery blocks" that drivers claim through the app. This guide covers pay, requirements, taxes, and strategies for Canadian Flex drivers in 2026.
Flex drivers claim delivery blocks — typically 3–6 hour windows — through the Amazon Flex app. Each block has a guaranteed pay rate and a set of packages to deliver. Amazon Flex Canada pays $18–$25+ per hour depending on block type, market, and time of day. Block types include:
| Block Type | Typical Rate | Notes |
|---|---|---|
| Standard 4-hour block | $72–$100 | $18–$25/hr guaranteed |
| 3-hour block | $54–$75 | Fewer packages, faster |
| 6-hour block | $108–$150 | Higher package count |
| Fresh/Grocery block | $75–$120 (4hr) | Insulated bags required |
Amazon Flex Canada requires drivers to have a qualifying vehicle. Requirements vary by block type:
Amazon Flex Canada classifies all delivery partners as independent contractors. You receive a T4A slip showing your annual block earnings in Box 048. This is self-employment income reported on T2125. Amazon does not withhold income tax, CPP, or EI contributions. Your net Flex income after deductions is subject to income tax at your marginal rate, plus the 11.9% self-employed CPP contribution.
| Expense | Deductibility |
|---|---|
| Fuel | Business kilometres ÷ total kilometres × total fuel cost |
| Vehicle depreciation (CCA) | Business use % of CCA on vehicle |
| Insurance (commercial rider) | 100% of incremental rideshare/delivery coverage |
| Vehicle maintenance | Business use percentage |
| Insulated delivery bags | 100% — required equipment |
| Smartphone and plan | Business use percentage |
| Parking on deliveries | 100% |
| Hand truck/dolly | 100% if purchased for Flex |
Amazon Flex does not provide a complete mileage record — only the blocks you completed. You must maintain your own contemporaneous mileage log. Track kilometres from when you leave for the Amazon warehouse to when you return home after your block. Include warehouse to first delivery, between deliveries, and return trip. Using a mileage app makes this automatic and CRA-defensible.
Amazon Flex's guaranteed per-block pay structure makes it attractive compared to tip-dependent apps like DoorDash or Uber Eats. You know what you'll earn before accepting a block. The trade-off is less scheduling flexibility — popular blocks disappear within seconds of becoming available, requiring strategic app monitoring. Many drivers use Flex as their primary income and DoorDash or Uber Eats as fill-in apps between blocks.
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