If you are not an Uber driver and want to claim the rides as expenses:

- You have another Business as self-employed and are filing T2125: You need a reasonable expectation to deduct transportation expenses (your work address is different from the residential address, need to meet clients in different locations, need to transport goods personally, etc). 

- You cannot deduct any personal use of Uber rides as expenses.

- You can add the Uber rides in the expenses in the extra box as "other expenses" in the T2125 sheet of your self employed business.  

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