GST/HST for Canadian Creators and Influencers: Threshold, Awareness and Records

GST is a federal sales tax. HST is the harmonized version that combines GST with provincial sales tax in some provinces. As a registered business, you generally collect this tax from your customers and remit it to the CRA, less any input tax credits for the tax you paid on business expenses.

For a creator, the relevant question is usually: am I required to register, and from when?

Three reasons GST/HST quietly becomes a creator problem:

• Brand deals can push you over the threshold faster than you realize
• Once you cross, you generally need to start charging GST/HST on Canadian-client invoices going forward
• Crossing the threshold without registering can create a bill — for tax you should have charged but did not

The tax bill on missed GST/HST sometimes comes out of your pocket because the brand already paid the invoice they were issued.

The general small supplier rule is based on worldwide taxable revenue across four consecutive calendar quarters. If you stay under, you are generally not required to register. If you cross, you generally are.

For source guidance on the rule itself, see the CRA page on when to register and start charging GST/HST.

Not all income is automatically a “taxable supply” for GST/HST purposes. Some platform payments may be treated differently than a Canadian-brand invoice. This is one of the areas where a generic answer can cause real problems.

The safe practice is to treat brand deals to Canadian clients as taxable supplies and confirm anything cross-border or platform-mediated with your accountant.

When you invoice a Canadian brand and you are GST/HST registered, you generally charge GST/HST on the invoice. The brand pays it; you remit it.

• Use the rate for the province of the customer, not your own province (place-of-supply rules apply)
• Show GST/HST as a separate line on the invoice
• Include your GST/HST number on the invoice
• Keep the invoice on file with the GST/HST amount visible

Platform income (YouTube AdSense, TikTok Creator Fund, Twitch, Patreon, etc.) is more nuanced. Some platforms may be the “supplier” for GST/HST purposes in their relationship with the consumer, which can affect how creator payouts are treated.

This is exactly the kind of question worth bringing to a creator-aware accountant. Keep the payout reports — they will be needed.

• Quarterly running total of taxable revenue
• Brand deal invoices with GST/HST status (charged or not)
• Province of each Canadian customer
• Your GST/HST number once registered
• Filed GST/HST returns and remittance receipts
• Notes on any platform that handles GST/HST on your behalf

Bring GST/HST to your accountant when:

• You are within striking distance of the threshold for the first time
• You are crossing it this quarter or this year
• You are starting to invoice Canadian brands directly
• You are operating across provinces or cross-border
• You missed charging GST/HST on a deal that may have required it
• You are unsure whether platform payouts count as taxable supplies for you

Cadence does not file GST/HST for you. What it does is keep the picture in front of you:

• A running total of taxable revenue across the last four quarters
• A flag when you are approaching the threshold
• A field on each brand deal for whether GST/HST was charged
• A simple report for your accountant at year-end

• Canadian Creator Tax Guide
• Brand Deal Recordkeeping Checklist
• What to Send Your Accountant as a Creator