Who this is for
GST-registered creators, consultants and freelancers in Canada with clients outside the country. If you are not registered and under the threshold, see our guide on when an influencer needs a GST number first.
The five checks
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Is the client actually a non-resident? A US company with no office or activity in Canada usually is. A Canadian subsidiary of a US brand is not. Ask for the client’s address and, where it matters, confirmation that it is not registered for GST. Keep the email.
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What kind of service is it? The general rule zero-rates a service supplied to a non-resident, unless an exclusion applies. Advertising services supplied to a non-resident who is not GST-registered have their own zero-rating rule. Sponsored content is usually advertising in substance; describe it accurately on the invoice.
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Does an exclusion apply? The main ones. The service is performed for an individual while that individual is in Canada. The service relates to real property in Canada. It relates to goods located in Canada when the service is performed. You are acting as the client’s agent, soliciting orders for them. A brand sending you to film at a Canadian location, or asking you to sell its goods in Canada on commission, needs a closer look.
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Keep the evidence. The CRA says it is the supplier’s responsibility to determine zero-rating and keep sufficient evidence. Client address, contract, correspondence, proof of non-registration where relevant.
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Still file. Zero-rated sales go on your GST return at 0%. Your input tax credits for business purchases are claimed on the same return. Registration and filing do not stop because the clients are abroad.
One thing many people do not realize
Zero-rated is not the same as not registered. If you are past the $30,000 threshold, you must be registered and file GST returns even when most of your invoices are at 0%. And being registered has an upside: you claim back the GST you paid on cameras, software and the rest. Creators who skip registration because their clients are abroad lose that refund.
What to prepare
- A list of clients with their country and, where known, GST status
- A description of what you do for each: sponsored posts, ads, consulting, filming, selling
- Where the work is performed and where any goods involved are located
- Copies of contracts and invoices issued so far
When professional help may make sense
Mixed arrangements are common: a US brand, a Canadian agency in between, products shipped to Canadian followers, an event in Vancouver. Each piece can have a different answer. This is one of the areas where a wrong assumption can run for years. It is worth an hour before the next contract rather than after a GST review.
How Rex Tax may be able to help
We review your client list, set the GST treatment per client, and prepare the returns. Where a case is unclear we say so and, if needed, help you ask the CRA for a ruling.
Official sources
- CRA GST/HST Memorandum 4.5.3: Exports, services and intangible personal property
- CRA GST/HST Memorandum 4.5.1: Exports, determining residence status
- CRA: GST/HST and place-of-supply rules
This guide is general information, not advice about your situation. It reflects the rules for the 2026 tax year. It has not yet been reviewed by a practitioner. The information was checked against the official sources listed above on the date shown. Rules change. Check the official sources above or ask us. How we prepare these guides.