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If you have a website or a blog and you charge for online advertising, links, or reviews, you must report the income on your Canadian income tax returns.
- Send invoices to your clients and customers.
- If your invoices exceed $30,000 in the last four consecutive calendar quarters, you must register for HST/GST.
- Once you are registered, you must charge HST/GST to your Canadian customers and clients.
- Foreign customers or clients are not charged HST/GST