Who this is for
Anyone paid through a platform. Online marketplace sellers, people renting out a room or a property through a booking site, rideshare and delivery drivers, freelancers on gig sites. Creators paid through platforms that fall under the rules.
What the rules do
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Platforms must identify their sellers. Name, address, date of birth for individuals, tax identification number, and the financial account the money is paid to.
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They report amounts annually. The total paid or credited to you, the fees, commissions or taxes the platform withheld, and for property rentals, the address of the property.
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Four kinds of activity are covered. Sale of goods, rental of real property, personal services, and rental of a means of transport. The rules apply to platforms that connect sellers with customers and handle or facilitate payment.
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You get a copy. Platforms must give reportable sellers a copy of what was reported by January 31 each year. Keep it with your tax documents.
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Refusing your tax number has a cost. A seller who does not provide a tax identification number when asked faces a $500 penalty for each failure.
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The CRA matches. The point of the reporting is comparison with what people file. Income reported by a platform and missing from a return is the kind of mismatch that produces a letter.
What this means in practice
The platform reports gross amounts. Your return is where expenses, fees and the business share of costs are claimed. Someone who earns $20,000 through a platform and spent $8,000 earning it pays tax on $12,000, but only if the return shows both numbers.
One thing many people do not realize
A platform can be required to give the CRA your name, address, date of birth, tax identification number and bank account identifier. It also reports the amounts it paid you and the fees it charged, every year. If you refuse to give the platform your SIN or business number, the penalty is $500 per failure. The information is going to the CRA with or without your return. The return is your chance to show the expenses.
What to prepare
- The annual statement each platform sent you
- Your own record of gross earnings and platform fees
- Receipts for the costs of the activity: vehicle, supplies, phone, a share of home costs where the rules allow
- For property rentals: rent received and the property expenses
When professional help may make sense
If you have platform income from past years that was never reported, the Voluntary Disclosures Program may apply. Our guide on it explains the current rules. Do not wait for the matching letter.
How Rex Tax may be able to help
We prepare returns for platform earners and creators, report the gross income and the expenses correctly, and handle GST registration when it is needed.
Official sources
- CRA: Reporting Rules for Digital Platforms
- CRA: Using an app or website to earn income? What you need to know about the Reporting Rules for Digital Platform Operators
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.