Quick answer: you only charge GST/HST once you are registered, and you only have to register after your worldwide taxable sales pass $30,000. Below that line you are a small supplier, you add nothing, and you keep what the brand pays. Once you are over it, what you charge depends on where the brand is, not where you are.
CRA rules below were confirmed against canada.ca on 18 June 2026. GST/HST rates and place-of-supply rules are detailed and change over time.
Key takeaways
- You do not charge GST/HST until you are registered, and you do not have to register until your worldwide taxable sales pass $30,000.
- Income tax applies from your first dollar. GST/HST is a separate system that only starts once you register.
- Canadian brands are charged GST/HST at the brand's provincial rate. Foreign brands and platforms are zero-rated at 0%.
- Zero-rated foreign income still counts toward the $30,000 that forces you to register.
- Your invoice must show your GST/HST number on any charge of $100 or more.
Do influencers have to charge GST/HST in Canada?
Only once you are registered. GST/HST is a sales tax you collect for the government, and you do not have to register until your worldwide taxable sales pass $30,000. Below that you are a small supplier, you charge nothing, and you keep what the brand pays. Your brand deals, sponsorships and most other influencer income are taxable supplies, so they count toward that line.
So if a brand offers you $3,000 for a campaign, whether you add HST on top comes down to two things: whether you are registered, and where the brand is. Everything below works through both.
Income tax and GST/HST are two different things
Two tax systems apply to social media influencers, and mixing them up is the most common mistake. Income tax applies to every dollar of your influencer income from the first dollar, reported on your tax return as business income on Form T2125. GST/HST is a separate sales tax that you only charge and remit once you are registered, after you pass $30,000.
You can owe income tax while charging no HST at all. Once you are registered, you also claim back the tax on your business purchases through input tax credits, and your deductible business expenses separately lower your income tax. If most of your income comes from a platform such as YouTube, our guide on YouTube income tax in Canada walks through the income-tax side in detail.
When do influencers need to register for GST/HST?
You have to register once your worldwide taxable sales are over $30,000 in a single calendar quarter, or over the last four consecutive calendar quarters. Once you cross that line you have 29 days to register. After that you charge GST/HST on your Canadian-sourced taxable sales, file returns on the schedule the CRA assigns you, and remit what you collect.
Who you charge: Canadian brands versus foreign brands
Once registered, who you charge depends on where the brand is.
A Canadian brand is paying for a taxable service, so you charge GST/HST. A foreign brand, for example a US company, is generally a zero-rated export, so you charge 0%. The catch that surprises people is that zero-rated sales are still taxable supplies, so income from foreign brands and platforms still counts toward the $30,000 that forces you to register in the first place. The CRA sets this out in its guidance for social media influencers.
Which province's rate do you charge?
When you bill a Canadian brand, the rate follows the brand's province, not yours. The place of supply is the customer's address that you obtain in the normal course of business. So an influencer in Ajax billing a brand in Toronto charges 13% HST, the Ontario rate. Bill a brand in British Columbia or Alberta, both non-HST provinces, and you charge 5% GST. Bill a brand in a different HST province and you charge that province's HST rate.
How to invoice a brand
Once you are registered, your invoice has to show your GST/HST registration number on any charge of $100 or more. List your fee, then the GST/HST as a separate line, then the total. The brand needs your registration number to claim its own input tax credit, so a clean invoice gets you paid faster. Keep a copy of every invoice for six years.
Worked example: a lifestyle influencer in Ajax
- Priya earns $35,000 in 2026: $20,000 from Canadian brand campaigns, $9,000 from a US brand and $6,000 from YouTube AdSense.
- Her worldwide taxable sales are $35,000, so she is over the $30,000 line and registers.
- On the Canadian campaigns she charges HST at each brand's provincial rate, 13% for the Ontario brands.
- On the US brand and the AdSense income she charges 0%, because those are zero-rated exports, but both still counted toward the $30,000 that triggered registration.
- Once registered, she claims input tax credits on the HST in her software, gear and ad spend.
Do you charge HST? It depends who is paying you
Here is the quick reference once you are registered, sorted by who sends you the money.
| Who pays you | Charge HST? | Counts toward $30,000? |
|---|---|---|
| Canadian brand in Ontario | Yes, 13% HST | Yes |
| Canadian brand in a non-HST province (BC, Alberta) | Yes, 5% GST | Yes |
| Foreign brand (US and others) | No, zero-rated at 0% | Yes |
| A platform such as YouTube or OnlyFans | No, zero-rated at 0% | Yes |
Does OnlyFans charge HST?
No. OnlyFans is run by a non-resident company, so your subscription and tip income from it is a zero-rated export and you do not charge HST on it. As with foreign brand deals, that income still counts toward your $30,000 registration threshold.
Common GST/HST mistakes influencers make
- Charging 13% HST to a US or other foreign brand. Foreign B2B services are zero-rated, so adding HST is the wrong move.
- Assuming foreign income does not count, then missing the $30,000 registration line.
- Charging the wrong province's rate by using their own province instead of the brand's.
- Forgetting to claim input tax credits on business expenses once registered, which leaves money on the table.
Get registered and invoicing brands correctly with a Durham CPA
The cleanest time to sort out GST/HST is just before you cross the threshold, not a year after. EK CPA Pro helps influencers and content creators across Oshawa, Whitby, Ajax and Pickering, and remotely across Canada, register at the right time and invoice brands correctly. If you are getting close to $30,000 or already past it, book a free consultation and we will get you registered and invoicing properly.
This article is general information for 2026 and is not tax, legal or accounting advice. GST/HST rates and place-of-supply rules are detailed and change over time. Confirm your situation against current CRA guidance at canada.ca, or book a call with a CPA, before you register or invoice.
