Are you involved in the digital economy?

This page contains examples of activities in the digital economy and the related tax obligations.

Important

These examples involve individuals who are not performing services as employees of a business or through a corporation.

End of note

Examples

Delivering meals, groceries or packages through a platform such as DoorDash, Uber Eats or SkipTheDishes
Selling your creations online
Renting out a home or apartment/condo through a digital accommodation platform
Selling new goods online
Advertising your proofreading services on social media
Transporting passengers via Uber
Renting out your cottage on social media or via a digital accommodation platform
Advertising your photography services on a digital platform
Earning income for your online content
Getting donations and advertising revenue for playing video games

Some mornings, every evening or weekends only, you deliver meals and groceries by car or bike for money.

You probably have tax obligations, since amounts received for business activities conducted through a digital platform may be considered income.

You may also be considered self-employed.

End of note

Your obligations

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

Business and Professional Income (IN-155-V)
Business or Professional Income and Expenses (TP-80-V)

You sell your creations through digital platforms.

You probably have tax obligations, since amounts received for business activities conducted through a digital platform may be considered income.

You may also be considered self-employed.

End of note

Your obligations

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

Business and Professional Income (IN-155-V)
Business or Professional Income and Expenses (TP-80-V)

You rent out your home or apartment for short periods of time through a digital accommodation platform. Breakfast and housekeeping are included.

You probably have tax obligations, since amounts received for business activities conducted through a digital platform may be considered income.

You may also be considered self-employed.

End of note

Your obligations

Generally speaking, you have to report your income from the rental of an accommodation unit.

You must also check whether you are required to register for the GST and QST and the tax on lodging.

For more on your obligations, refer to the following:

Individuals and Rental Income (IN-100-V)
Income and Expenses Respecting the Rental of Immovable Property (TP-128-V)

Important

Under new QST rules, digital accommodation platform operators must collect the QST for people that are not registered for the QST.

End of note

For more information, click Short-Term Accommodations or see Hébergement touristique de courte durée on the Ministère du Tourisme website.

You sell new goods you bought from a wholesaler.

You probably have tax obligations, since amounts received for business activities conducted through a digital platform may be considered income.

You may also be considered self-employed.

End of note

Your obligations

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

Business and Professional Income (IN-155-V)
Business or Professional Income and Expenses (TP-80-V)

You advertise your proofreading services on social media.

You probably have tax obligations, since amounts received for business activities conducted through a digital platform may be considered income.

You may also be considered self-employed.

End of note

Your obligations

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

Business and Professional Income (IN-155-V)
Business or Professional Income and Expenses (TP-80-V)

You provide remunerated passenger transportation services using a taxi or similar vehicle.

Note

You are considered self-employed and therefore have tax obligations.

Regardless of your total annual taxable sales, you must register for the GST and QST.

Also, amounts received for business activities conducted through a digital platform may be considered income.

End of note

Your obligations

You should read up on the mandatory billing measures for remunerated passenger transportation.

For more on your obligations, click Self-Employed Persons or Taxi Business Operators, or refer to the following:

Taxi Businesses and Taxation (IN-314-V)
Application to Open or Close an Operator File: Mandatory Billing in the Remunerated Passenger Transportation Sector (TR-350.61-V)

You rent out your cottage on social media or via a digital accommodation platform.

You probably have tax obligations, since amounts received for business activities conducted through a digital platform may be considered income.

End of note

Your obligations

Generally speaking, you have to report your income from the rental of an accommodation unit.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, refer to the following:

Individuals and Rental Income (IN-100-V)
Income and Expenses Respecting the Rental of Immovable Property (TP-128-V)

Important

Under new QST rules, digital accommodation platform operators must collect the QST with respect to short-term accommodation provided by persons that are not registered for the QST.

End of note

For more information, click Short-Term Accommodations or Self-Employed Persons, or see Hébergement touristique de courte durée on the Ministère du Tourisme website.

You advertise your photography services on a digital platform.

You probably have tax obligations, since amounts received for business activities conducted through a digital platform may be considered income.

You may also be considered self-employed.

End of note

Your obligations

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

Business and Professional Income (IN-155-V)
Business or Professional Income and Expenses (TP-80-V)

You get paid for content you post to Facebook, YouTube, Twitch, Instagram and TikTok, and for promoting other business's goods and services on these platforms.

You probably have tax obligations, since amounts received for business activities conducted through a digital platform and for donations and gifts received as part of those activities may be considered income.

You may also be considered self-employed.

End of note

Your obligations

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

Business and Professional Income (IN-155-V)
Business or Professional Income and Expenses (TP-80-V)

You get money in the form of donations, gifts, advertising revenue, etc., for playing video games on platforms such as Twitch.

You probably have tax obligations, since amounts received for business activities conducted through a digital platform (such as financial compensation, earnings or prizes) may be considered income.

You may also be considered self-employed.

End of note

Your obligations

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

Business and Professional Income (IN-155-V)
Business or Professional Income and Expenses (TP-80-V)

Are you involved in the digital economy?

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