{
  "batch": "146-canada-creator-setup",
  "articles": [
    {
      "id": "learn_r146_canada_creator_setup_cra_gsthst_threshold",
      "category": "Business",
      "title": "CRA GST/HST: Mandatory registration threshold",
      "summary": "A sole proprietor in Canada must register for a GST/HST account when worldwide taxable supplies exceed $30,000 over four consecutive calendar quarters or in a single calendar quarter.",
      "body": "A sole proprietor in Canada must register for a GST/HST account when worldwide taxable supplies exceed $30,000 over four consecutive calendar quarters or in a single calendar quarter.\n\nWhat Canada Revenue Agency actually says:\n\n“You have to register for a GST/HST account if both situations apply: You make taxable sales, leases, or other supplies in Canada... You exceed the $30,000 threshold over four consecutive calendar quarters... You exceed the $30,000 threshold in a single calendar quarter.”\n\nNote: Threshold is $30,000 for most businesses; $50,000 for public service bodies. Taxi/ride-sharing must register regardless of threshold.",
      "source_type": "official",
      "source_link": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html",
      "last_verified": "2026-09-06",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Canada Revenue Agency",
      "evidence_quote": "You have to register for a GST/HST account if both situations apply: You make taxable sales, leases, or other supplies in Canada... You exceed the $30,000 threshold over four consecutive calendar quarters... You exceed the $30,000 threshold in a single calendar quarter.",
      "volatility": "low",
      "from_batch": "146-canada-creator-setup",
      "subject": "CRA GST/HST",
      "topic": "Mandatory registration threshold",
      "applies_to_country": "CA",
      "applies_to_scope": "General small supplier threshold under Excise Tax Act s.148; public service bodies have $50,000 threshold",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r146_canada_creator_setup_cra_gsthst_effective_date",
      "category": "Business",
      "title": "CRA GST/HST: Effective date of registration when threshold exceeded",
      "summary": "If the $30,000 threshold is exceeded in a single calendar quarter, the effective date of registration is the day of the supply that made the person exceed $30,000, and GST/HST must be charged on that supply.",
      "body": "If the $30,000 threshold is exceeded in a single calendar quarter, the effective date of registration is the day of the supply that made the person exceed $30,000, and GST/HST must be charged on that supply.\n\nWhat Canada Revenue Agency actually says:\n\n“You exceed the $30,000 threshold in a single calendar quarter. You are no longer a small supplier and have to charge GST/HST on the supply that made you exceed $30,000 within the calendar quarter. You must register for the GST/HST. Your effective date of registration is no later than the day of the supply that made you exceed $30,000. You have to start charging GST/HST on the supply that made you exceed $30,000.”\n\nNote: If threshold exceeded over four quarters (not single quarter), effective date is the first supply after the month following the quarter in which threshold was exceeded.",
      "source_type": "official",
      "source_link": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html",
      "last_verified": "2026-09-06",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Canada Revenue Agency",
      "evidence_quote": "You exceed the $30,000 threshold in a single calendar quarter. You are no longer a small supplier and have to charge GST/HST on the supply that made you exceed $30,000 within the calendar quarter. You must register for the GST/HST. Your effective date of registration is no later than the day of the supply that made you exceed $30,000. You have to start charging GST/HST on the supply that made you exceed $30,000.",
      "volatility": "low",
      "from_batch": "146-canada-creator-setup",
      "subject": "CRA GST/HST",
      "topic": "Effective date of registration when threshold exceeded",
      "applies_to_country": "CA",
      "applies_to_scope": "Applies when threshold exceeded in single quarter",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r146_canada_creator_setup_cra_business_number_sole_prop",
      "category": "Business",
      "title": "CRA Business Number: Sole proprietor BN registration requirement",
      "summary": "A sole proprietor does not need a Business Number unless they register for a CRA program account such as GST/HST, payroll, or import-export.",
      "body": "A sole proprietor does not need a Business Number unless they register for a CRA program account such as GST/HST, payroll, or import-export.\n\nWhat Canada Revenue Agency actually says:\n\n“If you do not need a program account, you do not need a business number. For example, a sole proprietor that has no employees, only sells product locally and is not legally required to get a GST/HST program account may not need to get a business number.”\n\nNote: SIN used for personal tax return; BN used for program accounts only.",
      "source_type": "official",
      "source_link": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc2/rc2-business-number-your-canada-revenue-agency-program-accounts.html",
      "last_verified": "2026-09-06",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Canada Revenue Agency",
      "evidence_quote": "If you do not need a program account, you do not need a business number. For example, a sole proprietor that has no employees, only sells product locally and is not legally required to get a GST/HST program account may not need to get a business number.",
      "volatility": "low",
      "from_batch": "146-canada-creator-setup",
      "subject": "CRA Business Number",
      "topic": "Sole proprietor BN registration requirement",
      "applies_to_country": "CA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r146_canada_creator_setup_cra_bro_sole_prop_requirement",
      "category": "Business",
      "title": "Sole proprietors must use BRO for GST/HST registration",
      "summary": "Sole proprietors must use Business Registration Online (BRO) to register for a GST/HST account; they cannot register by mail using Form RC1.",
      "body": "Sole proprietors must use Business Registration Online (BRO) to register for a GST/HST account; they cannot register by mail using Form RC1.\n\nWhat Canada Revenue Agency actually says:\n\n“Sole proprietors must now use BRO to register. Directors, partners, and trustees cannot use BRO and must register by sending a form by mail to the CRA.”\n\nNote: Directors, partners, and trustees must use Form RC1 by mail.",
      "source_type": "official",
      "source_link": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/business-registration/business-number-program-account/how-register/resident.html",
      "last_verified": "2026-09-06",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Canada Revenue Agency",
      "evidence_quote": "Sole proprietors must now use BRO to register. Directors, partners, and trustees cannot use BRO and must register by sending a form by mail to the CRA.",
      "volatility": "low",
      "from_batch": "146-canada-creator-setup",
      "subject": "CRA Business Registration Online",
      "topic": "Sole proprietors must use BRO for GST/HST registration",
      "applies_to_country": "CA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r146_canada_creator_setup_cc_s1621_intimate_image_offence",
      "category": "Business",
      "title": "[Unverified - being checked] Criminal Code s.162.1: Non-consensual distribution of intimate images offence",
      "summary": "[Unverified - being checked] Section 162.1(1) makes it an offence to knowingly publish, distribute, transmit, sell, make available, or advertise an intimate image knowing the person did not consent or being reckless as to consent.",
      "body": "Section 162.1(1) makes it an offence to knowingly publish, distribute, transmit, sell, make available, or advertise an intimate image knowing the person did not consent or being reckless as to consent.\n\nWhat Department of Justice Canada actually says:\n\n“162.1 (1) Everyone who knowingly publishes, distributes, transmits, sells, makes available or advertises an intimate image of a person knowing that the person depicted in the image did not give their consent to that conduct, or being reckless as to whether or not that person gave their consent to that conduct, is guilty (a) of an indictable offence and liable to imprisonment for a term of not more than five years; or (b) of an offence punishable on summary conviction. (2) In this section, intimate image means a visual recording of a person made by any means including a photographic, film or video recording, (a) in which the person is nude, is exposing his or her genital organs or anal region or her breasts or is engaged in explicit sexual activity; (b) in respect of which, at the time of the recording, there were circumstances that gave rise to a reasonable expectation of privacy; and (c) in respect of which the person depicted retains a reasonable expectation of privacy at the time the offence is committed.”\n\nNote: Defence in s.162.1(3): conduct serving public good and not extending beyond it. R. v. Walsh 2021 ONCA 43 confirmed live video (FaceTime) qualifies as visual recording.",
      "source_type": "official",
      "source_link": "https://laws-lois.justice.gc.ca/eng/acts/c-46/section-162.1.html",
      "last_verified": "2026-09-06",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Department of Justice Canada",
      "evidence_quote": "162.1 (1) Everyone who knowingly publishes, distributes, transmits, sells, makes available or advertises an intimate image of a person knowing that the person depicted in the image did not give their consent to that conduct, or being reckless as to whether or not that person gave their consent to that conduct, is guilty (a) of an indictable offence and liable to imprisonment for a term of not more than five years; or (b) of an offence punishable on summary conviction. (2) In this section, intimate image means a visual recording of a person made by any means including a photographic, film or video recording, (a) in which the person is nude, is exposing his or her genital organs or anal region or her breasts or is engaged in explicit sexual activity; (b) in respect of which, at the time of the recording, there were circumstances that gave rise to a reasonable expectation of privacy; and (c) in respect of which the person depicted retains a reasonable expectation of privacy at the time the offence is committed.",
      "volatility": "low",
      "from_batch": "146-canada-creator-setup",
      "subject": "Criminal Code s.162.1",
      "topic": "Non-consensual distribution of intimate images offence",
      "applies_to_country": "CA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r146_canada_creator_setup_cc_s2861_obtaining_sexual_services",
      "category": "Business",
      "title": "[Unverified - being checked] Criminal Code s.286.1: Purchasing sexual services offence",
      "summary": "[Unverified - being checked] Section 286.1(1) criminalizes obtaining sexual services for consideration or communicating for that purpose in any place, with minimum fines of $1,000 (first offence) or $2,000 (subsequent) in non-public places, and $2,000/$4,000 in public places near parks/schools.",
      "body": "Section 286.1(1) criminalizes obtaining sexual services for consideration or communicating for that purpose in any place, with minimum fines of $1,000 (first offence) or $2,000 (subsequent) in non-public places, and $2,000/$4,000 in public places near parks/schools.\n\nWhat Department of Justice Canada actually says:\n\n“286.1 (1) Everyone who, in any place, obtains for consideration, or communicates with anyone for the purpose of obtaining for consideration, the sexual services of a person is guilty (a) of an indictable offence and liable to imprisonment for a term of not more than five years and a minimum punishment of, (i) in the case where the offence is committed in a public place... (A) for a first offence, a fine of $2,000, and (B) for each subsequent offence, a fine of $4,000, or (ii) in any other case, (A) for a first offence, a fine of $1,000, and (B) for each subsequent offence, a fine of $2,000.”\n\nNote: Part of Protection of Communities and Exploited Persons Act (2014). Selling one's own sexual services is not an offence.",
      "source_type": "official",
      "source_link": "https://laws-lois.justice.gc.ca/eng/acts/c-46/page-43.html",
      "last_verified": "2026-09-06",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Department of Justice Canada",
      "evidence_quote": "286.1 (1) Everyone who, in any place, obtains for consideration, or communicates with anyone for the purpose of obtaining for consideration, the sexual services of a person is guilty (a) of an indictable offence and liable to imprisonment for a term of not more than five years and a minimum punishment of, (i) in the case where the offence is committed in a public place... (A) for a first offence, a fine of $2,000, and (B) for each subsequent offence, a fine of $4,000, or (ii) in any other case, (A) for a first offence, a fine of $1,000, and (B) for each subsequent offence, a fine of $2,000.",
      "volatility": "low",
      "from_batch": "146-canada-creator-setup",
      "subject": "Criminal Code s.286.1",
      "topic": "Purchasing sexual services offence",
      "applies_to_country": "CA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r146_canada_creator_setup_cc_s2862_material_benefit",
      "category": "Business",
      "title": "[Unverified - being checked] Criminal Code s.286.2: Material benefit from sexual services offence",
      "summary": "[Unverified - being checked] Section 286.2(1) makes it an offence to receive a financial or material benefit knowing it derives from the purchasing offence (s.286.1(1)), with a presumption (s.286.2(3)) that living with or habitually being in the company of a sex worker proves receipt of benefit, subject to exceptions for legitimate living arrangements, legal/moral obligations, and general-public services at same terms.",
      "body": "Section 286.2(1) makes it an offence to receive a financial or material benefit knowing it derives from the purchasing offence (s.286.1(1)), with a presumption (s.286.2(3)) that living with or habitually being in the company of a sex worker proves receipt of benefit, subject to exceptions for legitimate living arrangements, legal/moral obligations, and general-public services at same terms.\n\nWhat Department of Justice Canada actually says:\n\n“286.2 (1) Every person who receives a financial or other material benefit, knowing that it is obtained by or derived directly or indirectly from the commission of an offence under subsection 286.1(1), is guilty (a) of an indictable offence and liable to imprisonment for a term of not more than 10 years; or (b) of an offence punishable on summary conviction. (3) For the purposes of subsections (1) and (2), evidence that a person lives with or is habitually in the company of a person who offers or provides sexual services for consideration is, in the absence of evidence to the contrary, proof that the person received a financial or other material benefit from those services. (4) Subject to subsection (5), subsections (1) and (2) do not apply to a person who receives the benefit (a) in the context of a legitimate living arrangement... (b) as a result of a legal or moral obligation... (c) in consideration for a service or good that they offer, on the same terms and conditions, to the general public; or (d) in consideration for a service or good that they do not offer to the general public but that they offered or provided to the person from whose sexual services the benefit is derived, if they did not counsel or encourage that person to provide sexual services and the benefit is proportionate to the value of the service or good. (5) Subsection (4) does not apply to a person who commits an offence under subsection (1) or (2) if that person (a) used, threatened to use or attempted to use violence... (b) abused a position of trust... (c) provided a drug, alcohol or any other intoxicating substance... (d) engaged in conduct... that would constitute an offence under section 286.3; or (e) received the benefit in the context of a commercial enterprise that offers sexual services for consideration.”\n\nNote: s.286.5(1)(a) provides immunity if benefit derives from provision of own sexual services. s.286.2(6) makes commercial enterprise context an aggravating factor at sentencing.",
      "source_type": "official",
      "source_link": "https://laws-lois.justice.gc.ca/eng/acts/c-46/page-43.html",
      "last_verified": "2026-09-06",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Department of Justice Canada",
      "evidence_quote": "286.2 (1) Every person who receives a financial or other material benefit, knowing that it is obtained by or derived directly or indirectly from the commission of an offence under subsection 286.1(1), is guilty (a) of an indictable offence and liable to imprisonment for a term of not more than 10 years; or (b) of an offence punishable on summary conviction. (3) For the purposes of subsections (1) and (2), evidence that a person lives with or is habitually in the company of a person who offers or provides sexual services for consideration is, in the absence of evidence to the contrary, proof that the person received a financial or other material benefit from those services. (4) Subject to subsection (5), subsections (1) and (2) do not apply to a person who receives the benefit (a) in the context of a legitimate living arrangement... (b) as a result of a legal or moral obligation... (c) in consideration for a service or good that they offer, on the same terms and conditions, to the general public; or (d) in consideration for a service or good that they do not offer to the general public but that they offered or provided to the person from whose sexual services the benefit is derived, if they did not counsel or encourage that person to provide sexual services and the benefit is proportionate to the value of the service or good. (5) Subsection (4) does not apply to a person who commits an offence under subsection (1) or (2) if that person (a) used, threatened to use or attempted to use violence... (b) abused a position of trust... (c) provided a drug, alcohol or any other intoxicating substance... (d) engaged in conduct... that would constitute an offence under section 286.3; or (e) received the benefit in the context of a commercial enterprise that offers sexual services for consideration.",
      "volatility": "low",
      "from_batch": "146-canada-creator-setup",
      "subject": "Criminal Code s.286.2",
      "topic": "Material benefit from sexual services offence",
      "applies_to_country": "CA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r146_canada_creator_setup_cc_s2864_advertising",
      "category": "Business",
      "title": "[Unverified - being checked] Criminal Code s.286.4: Advertising sexual services offence",
      "summary": "[Unverified - being checked] Section 286.4 makes it an offence to knowingly advertise an offer to provide sexual services for consideration; however, s.286.5(1)(b) provides immunity for advertising one's own sexual services.",
      "body": "Section 286.4 makes it an offence to knowingly advertise an offer to provide sexual services for consideration; however, s.286.5(1)(b) provides immunity for advertising one's own sexual services.\n\nWhat Department of Justice Canada actually says:\n\n“286.4 Everyone who knowingly advertises an offer to provide sexual services for consideration is guilty of (a) an indictable offence and liable to imprisonment for a term of not more than five years; or (b) an offence punishable on summary conviction. 286.5 (1) No person shall be prosecuted for (a) an offence under section 286.2 if the benefit is derived from the provision of their own sexual services; or (b) an offence under section 286.4 in relation to the advertisement of their own sexual services.”\n\nNote: Courts can order seizure/removal of advertisement materials under PCEPA.",
      "source_type": "official",
      "source_link": "https://laws-lois.justice.gc.ca/eng/acts/c-46/page-43.html",
      "last_verified": "2026-09-06",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Department of Justice Canada",
      "evidence_quote": "286.4 Everyone who knowingly advertises an offer to provide sexual services for consideration is guilty of (a) an indictable offence and liable to imprisonment for a term of not more than five years; or (b) an offence punishable on summary conviction. 286.5 (1) No person shall be prosecuted for (a) an offence under section 286.2 if the benefit is derived from the provision of their own sexual services; or (b) an offence under section 286.4 in relation to the advertisement of their own sexual services.",
      "volatility": "low",
      "from_batch": "146-canada-creator-setup",
      "subject": "Criminal Code s.286.4",
      "topic": "Advertising sexual services offence",
      "applies_to_country": "CA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r146_canada_creator_setup_on_obr_registration",
      "category": "Business",
      "title": "Mandatory registration for businesses operating in Ontario",
      "summary": "Businesses with employees, facilities, or offices in Ontario must register using the Ontario Business Registry (OBR), receiving a 9-digit Business Identification Number (BIN).",
      "body": "Businesses with employees, facilities, or offices in Ontario must register using the Ontario Business Registry (OBR), receiving a 9-digit Business Identification Number (BIN).\n\nWhat Government of Ontario actually says:\n\n“If your business has employees, facilities, or offices in Ontario, you must register using the Ontario Business Registry. You will be registered for a 9-digit Ontario Business Identification Number (BIN) from ServiceOntario.”\n\nNote: Sole proprietorship registration fee is $60 (immediate online). Must update information within 15 days of changes.",
      "source_type": "official",
      "source_link": "https://www.ontario.ca/page/ontario-business-registry",
      "last_verified": "2026-09-06",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Government of Ontario",
      "evidence_quote": "If your business has employees, facilities, or offices in Ontario, you must register using the Ontario Business Registry. You will be registered for a 9-digit Ontario Business Identification Number (BIN) from ServiceOntario.",
      "volatility": "low",
      "from_batch": "146-canada-creator-setup",
      "subject": "Ontario Business Registry",
      "topic": "Mandatory registration for businesses operating in Ontario",
      "applies_to_country": "CA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r146_canada_creator_setup_on_obr_sole_prop_fee",
      "category": "Business",
      "title": "Ontario Business Registry: Sole proprietorship registration fee",
      "summary": "Registering a sole proprietorship in Ontario costs $60 online (immediate) or $60 by mail (15 business days).",
      "body": "Registering a sole proprietorship in Ontario costs $60 online (immediate) or $60 by mail (15 business days).\n\nWhat Government of Ontario actually says:\n\n“Sole Proprietorship... New Registration: Immediate - $60; Mail - 15 business days - $60”\n\nNote: Renewal also $60. Amendment or cancellation is $0.",
      "source_type": "official",
      "source_link": "https://www.ontario.ca/page/cost-time-required-to-register-change-search-for-business-name-corporation-not-for-profit",
      "last_verified": "2026-09-06",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Government of Ontario",
      "evidence_quote": "Sole Proprietorship... New Registration: Immediate - $60; Mail - 15 business days - $60",
      "volatility": "low",
      "from_batch": "146-canada-creator-setup",
      "subject": "Ontario Business Registry",
      "topic": "Sole proprietorship registration fee",
      "applies_to_country": "CA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r146_canada_creator_setup_qc_registraire_registration",
      "category": "Business",
      "title": "Mandatory registration for enterprises operating in Quebec",
      "summary": "Most enterprises must register with the Registraire des entreprises as soon as they are created by filing a declaration of registration, and receive a Quebec Enterprise Number (NEQ).",
      "body": "Most enterprises must register with the Registraire des entreprises as soon as they are created by filing a declaration of registration, and receive a Quebec Enterprise Number (NEQ).\n\nWhat Gouvernement du Quebec actually says:\n\n“In Quebec, most enterprises must register with the Registraire des entreprises as soon as they are created, by filing a declaration of registration. When an enterprise is registered, the Registrar assigns it a Quebec enterprise number (NEQ).”\n\nNote: Carrying on activity in Quebec includes: possessing a Quebec address, establishment or PO box, telephone line, or performing an act for profit in Quebec. Voluntary registration available for sole props using own name.",
      "source_type": "official",
      "source_link": "https://www.quebec.ca/en/businesses-and-self-employed-workers/start-entreprise/register-constitute-enterprise/learn-about-registration/about-registration",
      "last_verified": "2026-09-06",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Gouvernement du Quebec",
      "evidence_quote": "In Quebec, most enterprises must register with the Registraire des entreprises as soon as they are created, by filing a declaration of registration. When an enterprise is registered, the Registrar assigns it a Quebec enterprise number (NEQ).",
      "volatility": "low",
      "from_batch": "146-canada-creator-setup",
      "subject": "Quebec Registraire des entreprises",
      "topic": "Mandatory registration for enterprises operating in Quebec",
      "applies_to_country": "CA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r146_canada_creator_setup_patreon_canada_reporting",
      "category": "Business",
      "title": "Patreon: Platform Economy Reporting Regime data requirements for Canadian creators",
      "summary": "Patreon must collect and report to CRA: creator's name, address, date of birth, reportable income amount, fees paid, TIN, VAT number if applicable, and financial account identifier (PayPal, Stripe, etc.); payouts frozen if information not provided by January 20.",
      "body": "Patreon must collect and report to CRA: creator's name, address, date of birth, reportable income amount, fees paid, TIN, VAT number if applicable, and financial account identifier (PayPal, Stripe, etc.); payouts frozen if information not provided by January 20.\n\nWhat Patreon actually says:\n\n“In January 2025 (and in January of each year thereafter...), Patreon will report income of all creators who have reportable income... If you do not provide us with the information we request from you to be able to comply with these information-reporting rules, we are required to freeze your payouts until you do so. If you have not provided us with the information by 20 January 2025, we will be forced to freeze your payouts until you do.”\n\nNote: Based on OECD Model Reporting Rules for Digital Platforms. Applies to Canada-resident creators with reportable income. First reporting for 2024 income in Jan 2025.",
      "source_type": "official",
      "source_link": "https://support.patreon.com/hc/en-gb/articles/31883669068813-Canada-Creator-Introduction-to-income-reporting-requirements-Platform-Economy-Reporting-Regime",
      "last_verified": "2026-09-06",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Patreon",
      "evidence_quote": "In January 2025 (and in January of each year thereafter...), Patreon will report income of all creators who have reportable income... If you do not provide us with the information we request from you to be able to comply with these information-reporting rules, we are required to freeze your payouts until you do so. If you have not provided us with the information by 20 January 2025, we will be forced to freeze your payouts until you do.",
      "volatility": "medium",
      "from_batch": "146-canada-creator-setup",
      "subject": "Patreon",
      "topic": "Platform Economy Reporting Regime data requirements for Canadian creators",
      "applies_to_country": "CA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r146_canada_creator_setup_stripe_canada_payout",
      "category": "Business",
      "title": "Payout timing and bank account requirements for Canadian Stripe accounts",
      "summary": "For Canadian Stripe accounts, initial payout timing is 7 calendar days, default subsequent payout timing is 3 business days; bank account requires transit number (5 digits), institution number (3 digits), and account number; minimum payout is $0.01 CAD.",
      "body": "For Canadian Stripe accounts, initial payout timing is 7 calendar days, default subsequent payout timing is 3 business days; bank account requires transit number (5 digits), institution number (3 digits), and account number; minimum payout is $0.01 CAD.\n\nWhat Stripe actually says:\n\n“Canada: 7 calendar days | 3 business days... Transit number: 12345 | Institution number: 678 | Account number: Format varies by bank... Minimum payout amount: CA: 0.01 CAD... Country: CA | Delay type: Calendar day (Sunday - Saturday)”\n\nNote: Payout schedule options: manual, daily, weekly, monthly. PAD (Pre-Authorized Debit) Canada settlement timing is 5 business days.",
      "source_type": "official",
      "source_link": "https://docs.stripe.com/payouts?country=CA&locale=en-GB",
      "last_verified": "2026-09-06",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Stripe",
      "evidence_quote": "Canada: 7 calendar days | 3 business days... Transit number: 12345 | Institution number: 678 | Account number: Format varies by bank... Minimum payout amount: CA: 0.01 CAD... Country: CA | Delay type: Calendar day (Sunday - Saturday)",
      "volatility": "low",
      "from_batch": "146-canada-creator-setup",
      "subject": "Stripe",
      "topic": "Payout timing and bank account requirements for Canadian Stripe accounts",
      "applies_to_country": "CA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r146_canada_creator_setup_banking_adult_industry_debanking",
      "category": "Business",
      "title": "Canadian banks: Debanking of adult industry workers",
      "summary": "Canadian adult content creators report account closures by major banks (CIBC, TD, BMO) linked to OnlyFans deposits; banks cite risk policies conflating legal sex work with trafficking indicators; Scotiabank states it accepts OnlyFans funds but reviews each scenario independently.",
      "body": "Canadian adult content creators report account closures by major banks (CIBC, TD, BMO) linked to OnlyFans deposits; banks cite risk policies conflating legal sex work with trafficking indicators; Scotiabank states it accepts OnlyFans funds but reviews each scenario independently.\n\nWhat CityNews Vancouver actually says:\n\n“In a statement to CityNews, Scotiabank says the bank 'cannot comment on individual customer matters for privacy reasons. Scotiabank accepts funds from various subscription platforms, including OnlyFans, but does review each scenario independently.' A spokesperson for CIBC tells CityNews, 'Any decision to end a banking relationship is not taken lightly and is based on a number of factors. We have inclusive banking policies, and clear processes where clients can have their concerns reviewed if they do not agree with the decision.'”\n\nNote: Journalistic reports (tier B). No official bank policy documents found confirming explicit adult-industry bans. Bank Act s.627.17(1) guarantees right to open account with ID, except where reasonable grounds to suspect illegal/fraudulent use.",
      "source_type": "research",
      "source_link": "https://vancouver.citynews.ca/2023/04/07/adult-content-banks-cancel-accounts/",
      "last_verified": "2026-09-06",
      "reliability": "STRONG PRACTICE",
      "source_tier": "B",
      "source_publisher": "CityNews Vancouver",
      "evidence_quote": "In a statement to CityNews, Scotiabank says the bank 'cannot comment on individual customer matters for privacy reasons. Scotiabank accepts funds from various subscription platforms, including OnlyFans, but does review each scenario independently.' A spokesperson for CIBC tells CityNews, 'Any decision to end a banking relationship is not taken lightly and is based on a number of factors. We have inclusive banking policies, and clear processes where clients can have their concerns reviewed if they do not agree with the decision.'",
      "volatility": "high",
      "from_batch": "146-canada-creator-setup",
      "subject": "Canadian banks",
      "topic": "Debanking of adult industry workers",
      "applies_to_country": "CA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r146_canada_creator_setup_cra_digital_platform_reporting",
      "category": "Business",
      "title": "CRA: Digital platform reporting regime (Part XX ITA) requires platforms to report Canadian creator earnings",
      "summary": "Under Part XX of the Income Tax Act (effective 2024), digital platforms must report Canadian-resident creator earnings to CRA annually in January for the prior calendar year, including gross amounts and fees.",
      "body": "Under Part XX of the Income Tax Act (effective 2024), digital platforms must report Canadian-resident creator earnings to CRA annually in January for the prior calendar year, including gross amounts and fees.\n\nWhat Patreon (citing CRA legislation) actually says:\n\n“The rules themselves are contained in Part XX of the Income Tax Act and are based on the OECD's Model Reporting Rules for Digital Platforms... In January 2025 (and in January of each year thereafter, subject to any law changes), Patreon will report income of all creators who have reportable income, irrespective of when they signed up to Patreon. The income which is reportable in a given reporting period is the income of the preceding calendar year (e.g. in January 2025, income earned in 2024 will be reported).”\n\nNote: CRA may apply penalties to sellers who fail to supply required information to platform operators.",
      "source_type": "official",
      "source_link": "https://support.patreon.com/hc/en-gb/articles/31883669068813-Canada-Creator-Introduction-to-income-reporting-requirements-Platform-Economy-Reporting-Regime",
      "last_verified": "2026-09-06",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Patreon (citing CRA legislation)",
      "evidence_quote": "The rules themselves are contained in Part XX of the Income Tax Act and are based on the OECD's Model Reporting Rules for Digital Platforms... In January 2025 (and in January of each year thereafter, subject to any law changes), Patreon will report income of all creators who have reportable income, irrespective of when they signed up to Patreon. The income which is reportable in a given reporting period is the income of the preceding calendar year (e.g. in January 2025, income earned in 2024 will be reported).",
      "volatility": "low",
      "from_batch": "146-canada-creator-setup",
      "subject": "CRA",
      "topic": "Digital platform reporting regime (Part XX ITA) requires platforms to report Canadian creator earnings",
      "applies_to_country": "CA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    }
  ]
}