highandry - I am unsure how one disagrees with black letter law.

In fact Uber Canada has this to say at its website:

"Driving with Uber is a great way to earn extra cash, whether you're paying off bills or saving for a vacation. When tax season rolls around, you need to keep these extra earnings in mind though.

As an Uber partner, you’re an independent contractor; meaning you are self-employed. This matters when filing your taxes.
...
We also provide an annual Tax Summary on your Uber profile to help you and your tax advisor understand your earnings."

Uber has partnered up with TurboTax which notes:

"Money earned from Uber driving is considered self-employment income and taxed as such. You may deduct eligible expenses from the fees you collect but calculating those expenses can requires detailed record-keeping. Not only must you keep track of the kilometers you drive for business, you must also record the rest of the kilometers you drive the vehicle throughout the year."