Platform Economy Reporting Regime (PERR) for residents of Canada

Preamble

If you live in Canada or receive payouts to a Canadian account, we may need to collect and report your tax information to the Canada Revenue Agency (CRA) under the Platform Economy Reporting Regime (PERR, Part XX of the Income Tax Act).

Under PERR, digital platform operators must file an information return to CRA each year for reportable sellers. The Platform (i.e, SubscribeStar) submits this return, not you.

PERR applies to you if:

1. You are resident in Canada, or you receive payouts to a Canadian financial account,

AND

2. You earned income on the Platform for in-scope activities (see "What activities are reportable").

If you earned no income or consideration in the calendar year (no commissions, no in-scope services, no reportable goods), you are not reported.

What activities are reportable

Services (including custom digital content)

Reportable from the first transaction. "Services" means time- or task-based work performed at a supporter’s request.

EXAMPLES: custom illustrations and character designs, commissioned 2D or 3D models, bespoke animations or short videos made to a supporter’s brief, personalized comic pages or story panels, tailored soundtracks or voice recordings, private art or software tutoring sessions, one-on-one mentoring or consulting, personalized shout-outs or dedication messages, and any other creative work produced specifically on request rather than offered to all subscribers.

Digital content not made to order

Generally not reportable. Non-custom, pre-recorded digital content offered broadly to anyone is not a personal service and is not considered "goods."

However, if this type of content is bundled with a made-to-order or personalized service, and the custom part is the main reason for the purchase, the whole bundle becomes reportable.

EXAMPLES: generic video pack available to everyone → not reportable; custom animation that includes access to the artist’s private reference library, personalized illustration commission that also includes some pre-made backgrounds, subscription offering both pre-recorded tutorials and one-on-one feedback sessions → reportable.

Physical goods

Goods are reportable only if you sell 30 or more items OR your total sales for the year are over C$2,800; they are not reportable only when both conditions are met - fewer than 30 items and total sales of C$2,800 or less.

EXAMPLES: 29 posters totaling C$1,200 → not reportable; 30 mugs totaling C$400 → reportable.

What we collect and report

To meet CRA due‑diligence and reporting rules, we may request the following from reportable Stars:

Identification

• Legal name
• Date of birth (individuals) / Business registration number (entities)
• Primary address (residence or registered office) and country of residence
• Canadian TIN(s) (e.g., SIN or BN)
• Financial/payout account identifier (where payouts are sent).

EXAMPLES: Identifiers include CAD bank EFT details (Transit + Institution + Account or 9-digit EFT routing + account), wire details (SWIFT/BIC + account), and provider IDs like PayPal Merchant ID/payout email, Stripe connected account ID (acct_…), or Wise/Payoneer-issued local CAD account numbers.

Activity & amounts reported (per seller)

• Total consideration for relevant activities, by calendar quarter, and number of activities;
• Any fees, commissions, or taxes we withheld or charged, by quarter;

Reported amounts may different from what you withdraw from the Platform. Payment processing fees incurred by the payment card brands, Sales Tax (VAT, GST etc) may or may not be deducted from the reported amount (depends on the requirements applied in the reporting year).

Special rules you should know

• Consideration includes money, tips, and non‑fiat/in‑kind payments measured at fair market value; it is net of fees/commissions/taxes withheld or charged by the Platform.
• Refunds/adjustments reduce the reported amount for that period; if they relate to a prior year, the Platform is expected to amend the return.
• We must file to CRA by January 31 for the prior calendar year. You will receive an information statement by the same date showing what was reported.
• We report consideration in USD.

Missing Information

If the information is incomplete, we will submit a report with the information we have.

Verification & ongoing updates

We verify your information at signup and reconfirm your primary address at least every 36 months, or sooner if we know it changed.

We will send reminders if required tax/profile data is missing so you can complete it before the deadline.

Deadlines & timeline

• Reportable period: Calendar year.
• Due date: January 31 of the following year (e.g., 2024 activity reported by January 31, 2025).

We will provide you the same information we report to the CRA by that date.

Non-Compliance: Creator liability & enforcement

• Your duty: Provide complete, accurate, and current tax/profile information and respond promptly to our requests. On notice, you must correct/complete your information promptly (i.e., within 7 days).
• Statutory penalty: CRA may assess a C$500 penalty per missing TIN (and other penalties under Part XX).
• Platform remedies: We may pause or suspend payouts and features until corrected; deduct or set off penalties/costs from payouts or charge the payment method on file; and require you to remit any shortfall directly to our designated account.
• Survival: These obligations survive account closure; we may amend or correct filings if late or inaccurate information requires it, and you are responsible for the resulting costs/liabilities.

To submit the required data, use the our Canada-specific Tax Wizard (log in to your account first).

What you need to do

1. Start the Wizard here, or by clicking relevant button in Tax Identification section under Menu → Payouts.
2. Confirm your residence. If your residence has changed or you are not a resident of Canada, on the first step of the Platform's PERR Wizard you will be asked to confirm your residence. At this point we verify this information and simply end the flow. In other words, even if you think that the requirement does not apply to you, you still have to start the Wizard and simply confirm your residence.
3. Classify your work on the Platform accurately: Custom, at‑request work (commissions, shout‑outs, bespoke videos, tutoring/consulting, paid 1:1 calls) can be personal services; pre‑recorded, non‑custom digital content by itself is not a personal service.
4. Pass through the Wizard: Enter your legal name, address/tax residence, TIN(s), and other requested details.

Privacy & record-keeping

We use and disclose tax data only as required to comply with CRA’s rules or other applicable law (including lawful requests by tax authorities). We retain records for at least six years after the end of the last calendar year to which they relate (or longer if required by law, audit, or investigation).

FAQ

Do I get reported if I had no income or sales during the year?

If you earned no income/consideration in the calendar year - no commissioned services and no reportable goods - you are not reported for that year.

Is PERR an income tax report?

No. PERR plays a role of an estimation and control. Your income tax is determined by your actual income tax returns.

Does PERR change my taxes?

No. PERR doesn’t change your obligation to report and pay any applicable income taxes on your creator earnings. It’s an information‑reporting regime for digital platforms.

Do digital downloads or paywalled posts count as "goods"?

No. Intangible items aren’t "goods" for PERR. And non‑custom pre‑recorded content is not a "personal service."

What are examples of "personal services" here?

Examples of personal services include custom commissions, shout-outs, bespoke videos, tutoring/consulting, and paid 1:1 calls, among others, all performed at the subscriber’s request on a time or task basis.

How is the amount reported calculated?

We report consideration (in USD) by quarter weighted by the numbers (reportable work, work details, activities etc) you provided in PERR Wizard on our Platform.

How often do I need to reconfirm my information?

You must reconfirm your primary address and tax information at least every 36 months, or sooner if any of your details change.

Legal notice

This page is general information, not tax or legal advice. For advice about your situation, consult a qualified professional. When in doubt, rely on CRA’s official guidance referenced above.