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H
HB_8888
Level 4
April 29, 2023
Question

T4A box 48 - more than $30K - Need a GST?

  • April 29, 2023
  • 1 reply
  • 2 views

Dear Friends,

 

Client is delivering grocery and get paid as commission above $30K on T4A box 48. Does the client need to apply for a GST number? 

 

Thank you very much for your help!

This topic has been closed for replies.

1 reply

J
janisbossenberry
Level 7
May 1, 2023

Yes, they do, unless they are working for a Carrier (for example, working for Uber).  If working for a Carrier, the Carrier has to charge the client GST.  If working for the grocery store on commission, Fees for Services over $30,000 need to charge GST.  Here is what CRA says applies to self-employed delivery people:

 

If your total income, before deducting expenses, is less than $30,000, you will be referred to as a small supplier, and you are not required to register for a business number or GST/HST account.  Once the income passes the $30,000, the driver has to register for a GST/HST (QST in Quebec) account even for zero-rated supplies.

 

You can also deduct ITC's on your expenses once registered.

 

 

H
HB_8888Author
Level 4
May 2, 2023

Thanks very much Janis!

 

Stay blessed always.

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