Tax guide for Canadian dog walkers, pet sitters, and pet care professionals.
Dog walking, pet sitting, boarding, grooming, and pet training income is all self-employment business income. You report it on Form T2125, Statement of Business Activities, filed with your T1. This applies whether you have one regular client or a full roster of clients through Rover, Wag, or your own business.
Clients do not issue T4As unless they are businesses paying you more than $500. But personal clients (families who pay cash or e-transfer) have no reporting obligation — the reporting duty is entirely yours.
Register for HST/GST once your taxable revenues across all self-employment activities exceed $30,000. Part-time dog walkers earning under $30,000/year generally do not need to register. Full-time pet care businesses with multiple clients may cross the threshold within a year or two of operating.
| Expense | Notes |
|---|---|
| Vehicle mileage | 70¢/km first 5,000 km; 64¢/km after — for client home pick-ups, park visits |
| Leashes, harnesses, carriers | 100% if used for clients' pets |
| Treats and supplies | 100% if used during service |
| First aid kit (pet) | 100% deductible |
| Pet insurance (for your business) | Business liability coverage |
| Phone | Business-use % for booking and client communication |
| App fees | Rover, Wag commission fees — 100% |
| Advertising | Facebook ads, flyers, Kijiji — 100% |
| Business cards and marketing | 100% deductible |
| Home kennel / boarding space | Proportion of home used for boarding |
| Accounting fees | 100% deductible |
If you drive to client homes, parks, or vet appointments as part of your service, those kilometres are deductible. Use the CRA per-km rate: 70¢/km for the first 5,000 business km, then 64¢/km. Keep a mileage log with dates, destinations, and the purpose of each trip. Driving from your home to your first client each day may be commuting (not deductible) — consult a tax professional on this nuance.
If you board pets in your home, you may deduct a portion of your home costs proportionate to the area used for boarding (a dedicated room, portion of your basement, etc.). Deductible home costs include rent or mortgage interest, utilities, and property taxes. The space must be used regularly for the business.
Business type on T2125: "Pet Care Services" or "Dog Walking / Pet Sitting." Report gross revenue, then list all deductible expenses. Net income flows to line 13500 of your T1. CPP contributions (11.9% combined) are payable on net self-employment income up to ~$71,300. Half the CPP is deductible on line 22200.
If taxes owing exceed $3,000, make quarterly installments. Most part-time pet care workers will not hit this threshold. Full-time pet care professionals likely will. Set aside 25–28% of gross revenue in a separate account throughout the year.
KOHO's instant spending notifications help you track income and expenses in real time — essential for gig workers managing their own taxes. No monthly fees, cash back, and easy to open. Use code 45ET55JSYA for a sign-up bonus.
Get KOHO Free — Use Code 45ET55JSYAInformational only. Not tax or legal advice. Consult a CPA for your specific situation.