GST/HST for Creators by Province: Alberta vs Ontario vs Quebec (2025 Guide)

Canadian creators on platforms like OnlyFans, Twitch, and Patreon must comply with province-specific GST/HST rules to meet Canada Revenue Agency (CRA) requirements in 2025. This guide outlines GST/HST obligations for creators in Alberta, Ontario, and Quebec, providing examples for subscriptions, tips, and digital bundles. It includes a 2025 rates table to help set up QuickBooks Online (QBO) tax codes and ensure compliance for digital services, including zero-rated international sales. Consulting a professional like 786 Venture CPA can optimize tax management.

TL;DR

• Rates Vary by Province: Alberta applies 5% GST; Ontario uses 13% HST; Quebec combines 5% GST with 9.975% QST. Nova Scotia’s HST drops to 14% from April 1, 2025. 
• Use Our Rates Table: Embed or download the 2025 rates sheet to track provincial taxes. TaxTips.ca GST/HST.

Province-Specific GST/HST Rules for Creators

Alberta: 5% GST Only

Alberta creators face the simplest tax structure with only 5% GST and no provincial sales tax (PST). If your worldwide taxable supplies (including zero-rated international sales) exceed $30,000 in four consecutive quarters, you must register for GST with the CRA. For example, earning $20,000 CAD from OnlyFans subscriptions and $12,000 CAD from international Twitch donations triggers registration. A $100 subscription from an Alberta subscriber incurs $5 GST (total: $105). A $50 Twitch Bits donation adds $2.50 GST, recorded in QBO as “Twitch Revenue” with a 5% GST liability. For a $200 digital bundle (e.g., Patreon exclusive videos), charge $10 GST to Alberta patrons, but zero-rate international sales, tracking them toward the $30,000 threshold. Alberta’s lack of PST simplifies bookkeeping, but diligent tracking of all revenue, including USD payouts converted at Bank of Canada rates (e.g., $10,000 USD at 1.36 CAD/USD = $13,600 CAD), is crucial.

Ontario: 13% HST

Ontario creators deal with a 13% HST (5% federal GST + 8% provincial), administered by the CRA. Registration is required if taxable supplies exceed $30,000. For instance, a $100 Patreon subscription from an Ontario patron incurs $13 HST (total: $113). Platforms like Patreon may collect HST for Canadian subscribers, but registered creators must report it on their GST/HST return. A $50 Fansly tip from Ontario adds $6.50 HST, categorized in QBO as “Fansly Revenue” with 13% HST liability. A $200 Twitch bundle (e.g., emotes, badges) incurs $26 HST for Ontario viewers. International sales are zero-rated but count toward the threshold. Claim input tax credits (ITCs) on expenses, like $130 ITC on a $1,000 camera purchase (13% HST), to reduce your tax liability. Ontario’s single HST rate streamlines calculations, but accurate QBO tax code setup is essential for compliance.

Quebec: 5% GST + 9.975% QST

Quebec’s dual tax system—5% GST (federal) and 9.975% QST (provincial, aka TVQ)—is managed by Revenu Québec, not CRA. Register for both GST and QST if taxable supplies exceed $30,000. A $100 Twitch subscription from a Quebec patron incurs $5 GST + $9.98 QST (total: $114.98). Platforms may collect both taxes, but you file with Revenu Québec if registered. A $50 Patreon pledge adds $2.50 GST + $5.00 QST, tracked separately in QBO as “GST Payable” and “QST Payable.” A $200 OnlyFans bundle (e.g., photos, videos) incurs $10 GST + $19.95 QST for Quebec patrons. International bundles are zero-rated but included in threshold calculations. Claim ITCs for GST and Input Tax Refunds (ITRs) for QST on expenses, like $14.98 total on a $100 internet bill. Quebec’s system requires separate GST/QST accounts in QBO, making recordkeeping critical.

2025 GST/HST Rates Table

The table below lists GST/HST/QST rates for Alberta, Ontario, Quebec, and other provinces/territories, effective January 2025 (Nova Scotia’s HST decreases to 14% on April 1, 2025). Use it to configure QBO tax codes and ensure accurate tax collection.

Book a 15-minute Creator Tax Check in Calgary with 786 Venture CPA: Contact Us. Stay compliant and focus on creating.