Twitch Streamer Taxes in Canada: GST/HST on Subs & Bits

Canadian Twitch streamers must comply with specific tax obligations, as earnings from subscriptions, Bits, and other sources are considered taxable business income by the Canada Revenue Agency (CRA). This guide covers GST/HST requirements, income reporting, deductions, and compliance steps for Twitch streamers in 2025, including when to charge GST/HST and how to manage taxes effectively. Consulting a professional like 786 Venture CPA is recommended to streamline your tax process.

TL;DR: Key Tax Rules for Twitch Streamers

• Taxable Income: Twitch earnings (subscriptions, Bits, donations, etc.) are taxable business income, reported on a T2125 form with your personal tax return. 
• GST/HST Threshold: If your worldwide taxable supplies exceed $30,000 over four consecutive calendar quarters, you must register for GST/HST. CRA GST/HST Small Supplier Rules.
• Platform Obligations: Twitch may collect GST/HST from Canadian subscribers under digital economy rules, but you’re responsible for registering and filing if you exceed the threshold.
• Charging GST/HST: Charge GST/HST on Canadian subscriptions and Bits based on the subscriber’s province (e.g., 13% in Ontario, 14% in Nova Scotia as of April 1, 2025). Foreign subscribers are typically zero-rated but count toward the $30,000 threshold.
• Action Items: Track earnings, separate platform fees, and use tools like the $30k GST/HST Calculator to stay compliant.

Rules of Twitch Streamer Taxes in Canada

The CRA classifies Twitch earnings as taxable business income, reported on a T2125 form with your personal tax return. Income tax rates for 2025 range from 15% on the first $58,000 of net business income to 33% (federal) above $258,000, plus provincial taxes (e.g., 10% in Alberta up to $148,000). Deductible expenses include streaming software, overlays, internet, equipment, professional fees, advertising, and reasonable home office costs. CRA Allowable Business Expenses.

For GST/HST, you’re a small supplier if your taxable supplies (including zero-rated sales to non-Canadians) are under $30,000 over four quarters. Exceeding $30,000 requires GST/HST registration. Twitch may collect GST/HST on Canadian subscriptions and Bits since July 1, 2021, but registered streamers must report and remit GST/HST. Non-compliance penalties include 1% monthly fines plus interest.

GST/HST Rates by Province/Territory (2025)

The table below outlines the 2025 sales tax rates across Canada, including GST, PST, and HST.

Step-by-Step Guide to Compliance

Follow these steps to manage your Twitch tax obligations in Canada:

1. Check Your GST/HST Status: Track taxable supplies over four quarters using the $30k GST/HST Threshold Calculator. Include zero-rated sales to non-Canadian subscribers. 
2. Register for GST/HST: If you exceed $30,000, register via the CRA GST/HST Registration Portal. Choose quarterly or annual filing and receive a Business Number (BN).
3. Set Up QBO: Import a streamer-specific Chart of Accounts (COA) for accurate tracking. Download a sample CSV: QBO COA Import. Enable multi-currency for USD payouts and use the FX Template to translate earnings.
4. Track ITCs: Claim GST/HST paid on business expenses like software, streaming services, or equipment.
5. Collect Evidence: Save Twitch payout reports showing GST/HST charged to Canadians, bank statements, and FX rate records from the Bank of Canada.
6. File Returns: Submit GST/HST returns via NETFILE or mail, and pay taxes electronically to avoid penalties.

Recordkeeping for Audit-Proof Compliance

Audits are common for streamers. Maintain these records for six years:

• Monthly payout CSVs from Twitch
• Bank statements showing deposits
• Screenshots of gross earnings vs. platform fees
• FX rate documentation from the Bank of Canada
• GST/HST workpapers detailing calculations

Use the CRA Recordkeeping Guide for digital storage. 

Top Deductions

Maximize your deductions by tracking these expenses with receipts and a clear business purpose:

• Software/Overlays: Streaming tools like OBS, Streamlabs, or custom overlays.
• Streaming Services: Subscriptions to Twitch Turbo or other platforms.
• Internet: A portion of your internet bill based on business use.
• Equipment: Computers, cameras, microphones (capitalize large purchases or expense smaller ones).
• Professional Fees: Accounting or legal services, including tax preparation by 786 Venture CPA.
• Advertising: Promotional costs, such as social media ads or channel branding.

Use the techniques to organize expenses. For Calgary streams, track mileage at 70 cents/km in 2025. CRA Business Expenses.

FAQs

Do I need to register if Twitch collects GST/HST?
Yes, if your taxable supplies exceed $30,000 over four quarters, you must register and file returns. See CRA Social Media Influencers.

Do foreign subscribers count toward the $30k threshold?
Yes, zero-rated sales to non-Canadians count. Details at TaxTips.ca GST/HST.

What expenses can I deduct?
Deduct software, streaming services, internet, equipment, professional fees, and advertising. 

Do I need to register for GST/HST for Twitch?
If your taxable supplies exceed $30,000 over four quarters, register for GST/HST. Otherwise, remain a small supplier. Verify at CRA GST/HST Registration Rules.

To manage your Twitch tax obligations, consult a professional like 786 Venture CPA. Make sure to track those earnings and use the $30k GST/HST Threshold Calculator. Set up your QBO account with COO custom to creators. Track ITCs and keep records for audits; and if you are a creator in Calgary, you can get your OnlyFans QBO Pack, which contains the COO, tracker, and checklist. To get help in registering for GST/HST and registering for QBO, reply “REGISTER ME”. 

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