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?

The small supplier threshold is not simply a calendar-year test. It looks at worldwide taxable revenue before expenses, with two trigger points to watch:

• Single-quarter test — if your worldwide taxable revenue exceeds $30,000 in one calendar quarter, GST/HST registration is generally triggered immediately
• Four-quarter test — if your worldwide taxable revenue exceeds $30,000 over four consecutive calendar quarters, you generally cease to be a small supplier after that period

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

Three reasons GST/HST often catches creators off guard:

• Brand deals can push you over the threshold faster than you realize
• Once you cross the threshold, Canadian-client invoices may need GST/HST charged 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 rate is generally based on the customer's province, not yours (place-of-supply rules). As of writing, the common rates are:

PST and QST are separate provincial taxes that creators generally do not charge unless registered separately for those programs. Confirm with your accountant whether your creator activity triggers PST/QST registration in BC, Saskatchewan, Manitoba or Quebec.

When you invoice a Canadian brand and you are GST/HST registered, you generally charge GST/HST at the rate of the customer's province, not your own. This is the place-of-supply rule.

• Invoicing a brand in Ontario from BC: charge HST at 13% (Ontario rate)
• Invoicing a brand in Alberta from Quebec: charge GST at 5% (Alberta rate)
• Invoicing a brand in Nova Scotia from Manitoba: charge HST at 14%
• Invoicing an Alberta agency representing a US brand: depends on who is paying — confirm with your accountant

Show the rate and your GST/HST number on every invoice once registered. Save the invoice on file with the GST/HST amount visible.

Supplies to non-resident clients (a US brand or EU agency) may be zero-rated for GST/HST — meaning no tax is charged, but the supply can still count toward your taxable revenue. This is one of the most-misunderstood pieces of the rules for creators with significant US brand income.

• US brand paying you directly — may be zero-rated, with no GST/HST charged on the invoice
• Canadian agency representing a US brand — depends on who you are contracted with
• EU brand — may be zero-rated
• Keep a note on the invoice explaining the GST/HST treatment used

Zero-rated treatment can still allow Input Tax Credits on the GST/HST you paid on related expenses — which can be a real cash benefit. Confirm with your accountant.

Platform income (YouTube AdSense, TikTok Creator Rewards, 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.

Some creators register voluntarily before they hit the $30,000 threshold. The main benefit is being able to claim Input Tax Credits on the GST/HST you paid on business expenses — gear, software, internet, even travel.

• You buy a lot of gear in your first year — the GST/HST refunded via ITCs can be meaningful
• Most of your income is from non-resident brands (zero-rated) but your costs include GST/HST
• You expect to cross the threshold in the next 6–12 months anyway

The downsides are also real and need to be balanced:

• You have to charge GST/HST on Canadian invoices, which can push small Canadian clients away
• You have to file GST/HST returns on a schedule (annual / quarterly / monthly)
• More compliance work and possibly more accountant fees

Once registered, you can generally claim back the GST/HST paid on business expenses:

• Cameras, lenses, microphones, lighting and computers
• Editing software (Adobe, Final Cut Pro), AI tools, scheduling tools
• Home office portion of utilities and internet
• Hotels and Canadian travel for shoots and conferences
• Contractor fees from GST/HST-registered Canadian contractors
• Cadence, accounting, tax software, business banking fees

Keep the receipt or invoice that shows the GST/HST line. ITCs are claimed against the GST/HST you collected on your own invoices — net amount is what you remit to the CRA.

The CRA assigns you a filing frequency based on your annual taxable revenue:

• Under ~$1.5M revenue — typically annual filing (with optional quarterly instalments)
• $1.5M–$6M revenue — typically quarterly filing
• Above $6M revenue — typically monthly filing

Most creators file annually. The deadline for an annual filer (sole proprietor) is generally three months after fiscal year-end, with payment due at the same time. Confirm your specific deadlines with your accountant.

A Canadian YouTuber's worldwide taxable revenue before expenses has crept past $30,000 over four consecutive calendar quarters. Brand deals to Canadian brands may now need GST/HST charged once the small supplier timing rules apply. The creator registers, gets a GST/HST number, updates their invoice template to add the GST/HST line and number, and starts charging the customer-province rate going forward.

A TikToker in their first full year is at $18,000 of revenue — well under the threshold. Most income is from a US agency that may be zero-rated, but they spent $14,000 on gear, software and a new computer, which included roughly $1,800 of GST/HST. By voluntarily registering, the creator may be able to claim back the $1,800 as Input Tax Credits over the year. The trade-off: extra compliance, and a GST/HST line on any future Canadian invoices.

• Quarterly running total of taxable revenue before expenses
• 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
• Receipts that show the GST/HST line for ITCs

• Crossing the threshold without realizing because no single quarter looked big
• Forgetting that USD revenue from US brands may still count toward the threshold (zero-rated, but still taxable supplies)
• Charging your own province's rate instead of the customer's
• Not adding the GST/HST number to invoices once registered
• Ignoring ITCs and over-remitting
• Treating gifted product as outside the threshold without confirming
• Filing the return late (interest accrues quickly)

Bring GST/HST to your accountant when:

• You are within striking distance of the threshold for the first time
• You crossed $30,000 in one calendar quarter or over four consecutive calendar quarters
• 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

The deductions side of creator income is in common tax deductions for content creators and influencers.

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 before expenses
• 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