Probably not if the payer is not resident, and not a registrant, as in Amazon.com, Google.com
But... if you are advertising for a US corporation that is controlled in Canada, that might make a difference.
To be sure, you can ask them to provide you with confirmation of their status in writing.
Here's where you'd look for the rules!
GST/HST Memoranda Series 4.5.3 para 16-17 has zero rating provisions.
If you meet those, you should obtain Appendix A letter proof of non residence in Canada in GST/HST Memoranda Series 4.5.1.
http://www.cra-arc.gc.ca/E/pub/gm/4-5-3/README.html
If you don’t meet criteria for zero rating then you look to P 18-24 and advertising specifically para 25-27
If you don’t meet the zero rating provisions in para 16/17, it’s necessary to get Appendix B letter proof of non residence and non registrant status from the provider of the commission.
Appendix A & B letter are found in GST/HST Memoranda Series 4.5.1.
http://www.cra-arc.gc.ca/E/pub/gm/4-5-1/README.html
I found out that less is more in the CRA search engine. If you type in GST/HST Memoranda Series and the number, you don't get anything, but if you just type in 4.5.3 you get what you want. Less is more; at least today...
Are those commissions you're earning from clicks on your website taxable?
2:38 PM |
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