Canada: Sales Taxes: VAT, GST

The creator economy has fundamentally changed how Canadians earn income. YouTubers, Instagram influencers, TikTok personalities, Twitch streamers, podcasters, affiliate marketers, bloggers, online educators, subscription-based performers, and other digital entrepreneurs now generate substantial revenues through online platforms.

The government’s own Auditor General has confirmed it: if you call the CRA for tax advice, there is an 83% chance the answer will be wrong.

Online content creation has become a serious source of income for many creators. Recent reports suggest that actress Shannon Elizabeth earned more than seven figures in her first week on OnlyFans platforms, even if the platform is foreign or the payments are processed outside Canada.

CRA phishing scams and CRA impersonation fraud continue to increase across Canada, particularly during tax-filing season and periods involving government benefit payments.

Corporations are treated as distinct legal persons, separate from their shareholders, directors, and officers.

Canadian landlords operating short-term rentals now face strict new limits on claiming tax deductions if they fail to follow provincial or municipal rules. The Canada Revenue Agency can deny expenses related to short-term rental properties under the updated Income Tax Act.

Canadian taxpayers, including content creators, influencers, and digital entrepreneurs, who earn income from digital marketing activities—including online advertising through platforms such as Google AdSense, promotional services linked to NFT projects, and sponsorship arrangements with offshore entities—often assume that this income is not subject to GST/HST or is automatically zero-rated because it involves non-Canadian counterparties.

Real property owners in Canada should be aware that their tax obligations may differ depending on whether a property is used for residential (such as renting as a home or apartment) or for commercial purposes (such as renting for business use).

CRA real estate tax audits have entered a new phase of sophistication, with the Agency increasingly relying on third-party data sources — most notably MLS listings — to identify potential non-compliance.