Earnings, taxes, deductions, and tips for full-service and in-store Canadian Instacart shoppers
Instacart operates across Canada as one of the dominant grocery delivery platforms. Instacart offers two shopper types: Full-Service Shoppers (who shop and deliver) and In-Store Shoppers (part-time employees). This guide focuses primarily on Full-Service Shoppers, who are independent contractors with self-employment tax obligations.
| Factor | Full-Service Shopper | In-Store Shopper |
|---|---|---|
| Employment status | Independent contractor | Part-time employee |
| Tax slip | T4A | T4 |
| CPP/EI | Self-pay CPP, no EI | Withheld by Instacart |
| Vehicle required | Yes | No |
| Schedule | Fully flexible | Set shifts |
| Earnings | Higher ceiling | Hourly wage |
Full-Service Shoppers earn a batch payment (base + items + distance) plus 100% of customer tips. Strong shoppers in busy markets report gross earnings of $18–$28/hour before expenses. The key levers are: accepting high-tipping batches, working peak hours, maintaining a high acceptance and approval rating, and working in dense urban grocery markets.
As an Instacart Full-Service Shopper, your vehicle is your primary business asset. You can deduct vehicle expenses at your business-use percentage using either the actual cost method or CRA's per-kilometre rate. Since Instacart trips involve grocery stores and customer homes, track all kilometres from the moment you accept a batch to the moment you complete delivery.
Instacart Canada issues T4A slips to Full-Service Shoppers earning $500 or more annually. Box 048 shows your total batch payments (excluding tips paid in cash, though digital tips may appear). Report all income including tips on T2125 — failing to report cash tips is a CRA audit risk. Instacart provides an annual earnings summary through the shopper app.
Grocery delivery services are generally taxable supplies under the GST/HST rules. Once your combined self-employment income exceeds $30,000 over four consecutive quarters, you must register for a GST/HST number. As a marketplace facilitator, Instacart Canada may handle some HST remittance — but verify the current rules for your province and your specific arrangement with the CRA.
Top Full-Service Shoppers use these strategies:
As a self-employed Full-Service Shopper, you pay both the employee and employer portions of CPP contributions — 11.9% on net business income in 2026. On $30,000 net self-employment income, this is approximately $3,153 in CPP annually. Unlike employees, you don't get the benefit of an employer matching your contribution — you are your own employer.
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