Canada · Tax · Online sellers
CRA digital platform reporting, for online sellers.
Since 2024, platforms must report certain sellers to the CRA. See whether you fall in the small-seller exclusion and when to expect your slip.
A platform does not report a seller if it facilitated fewer than 30 sales of goods totalling no more than $2,800 in the year. Services, rentals and vehicle rentals have no small-seller exclusion.
Platforms file with the CRA, and give you a copy, by January 31 of the following year. Reported or not, the income is taxable.
Inputs
Result
Answer the questions and press Check my platform reporting.
What the rules are
The CRA's Part XX reporting rules for digital platform operators came into force on January 1, 2024, with 2024 as the first reportable year. A platform operator collects seller information and reports it to the CRA. A relevant activity is selling goods (tangible goods only), renting immovable property, providing a personal service, or renting a means of transport.
Who is not reported
| Excluded seller | Test |
|---|---|
| Small seller of goods | Fewer than 30 sales of goods, totalling no more than $2,800, in the period |
| Large rental provider (entities) | More than 2,000 relevant rental services for one property listing |
| Governmental entity | Yes |
| Publicly traded entity | Stock regularly traded on an established securities market |
The small-seller test applies only to sales of goods. A seller who also provides services on the same platform has activity the exclusion does not cover.
What is reported and what you do
The report includes your name, address, tax residence and TIN (a social insurance number, business number or trust account number), plus the total paid or credited to you each calendar quarter, the number of relevant activities, and the fees or commissions charged. Information goes to the CRA, and to you, by January 31 of the year after the reportable year. You must give your TIN when a platform asks for it; the CRA may assess a $500 penalty for each failure. The CRA may also share the information with partner jurisdictions where you are resident or rent property. Keep your own records of sales and fees so that you can compare them to what the platform reports.
What this tool does not do. It does not look up your platform or any CRA record. The platform operator decides who is reportable. For GST/HST, see the small-supplier threshold checker.
Sources (read 18 October 2026): CRA, Guidance on the Reporting Rules for Digital Platform Operators; CRA, What information is shared; CRA, Top 10 tips for your platform economy tax obligations.
Frequently asked questions
Will my platform report my sales to the CRA?
If you are an active seller of goods and the platform facilitated 30 or more sales, or more than $2,800, in the year, you are not in the small-seller exclusion. Services, rentals and vehicle rentals have no such exclusion. The platform makes the final determination.
What is the $2,800 and 30 sales rule?
Per the CRA, a seller is excluded if the operator facilitated fewer than 30 sales of goods totalling no more than $2,800 in the period. Both conditions must hold.
When do I get my information from the platform?
By January 31 of the year after the reportable year. For 2026 activity that is January 31, 2027. The platform files its return with the CRA by the same date.
Is my income taxable if the platform does not report it?
Yes. The CRA says you need to report all sources of income. The exclusion only decides whether the platform sends information to the CRA.
What happens if I do not give the platform my TIN?
The CRA may assess a $500 penalty for each failure to provide it, and the platform may end the relationship.
When did the rules start?
They came into force on January 1, 2024. The first reportable period is calendar year 2024.
Informational guide — not tax advice
This guide mirrors exclusions published by the CRA. It does not identify any platform's determination and is not tax or legal advice. Confirm with the CRA or a tax professional.