CRA Digital Platform Reporting Rules: What Online Sellers Should Check Before January 2027

Since 2024, digital platforms such as online marketplaces, short-term rental sites and ride-share apps must report their sellers' earnings to the Canada Revenue Agency (CRA). Each platform sends you a copy of what it reported by January 31. The CRA can match that data against your return, so your reported income should line up with it.

The rules are in Part XX of the Income Tax Act and follow a model set by the Organisation for Economic Co-operation and Development (OECD). The first reports covered the 2024 calendar year and were due January 31, 2025. The next round, covering 2026, arrives by January 31, 2027, a few weeks before tax season starts.

This guide is for Canadians who sell goods, rent out space or offer services through an app or website, whether as a business or a side income. It covers what platforms report, what you need to give them, and how to make sure your tax return matches. realmilitaryflix covers money for renters and small business owners in Canada, and platform income is where those two groups overlap most.

Who do the CRA platform reporting rules cover?

The rules cover sellers who are registered on a digital platform, live in Canada or another country with the same rules, and sell to customers in those countries. The CRA lists four main activities: selling goods, renting property, ride-share and delivery services, and personal services such as tutoring or odd jobs.

The CRA explains the rules for sellers in its tax tip on using an app or website to earn income. Buyers are not affected. If you only buy through platforms, none of your information is reported under these rules.

Each platform also applies the rules' exclusions for small sellers. eBay, for example, says it reports a seller who reaches $2,800 in sales or 30 transactions in a calendar year. Thresholds and exclusions are set out in the CRA's guidance, and sellers under them may not be reported at all.

What information do platforms send to the CRA?

Platforms send two kinds of information: who you are and what you earned. The CRA's page on what information is shared lists every field.

Here is what a typical report about an individual seller includes, based on that list.

The earnings figure is gross. It is what the platform paid or credited you before your own costs, such as materials, shipping supplies, gas or cleaning. Your taxable income is what is left after legitimate expenses.

What you have to give your platform

Platforms will ask for your tax identification number and other details to confirm whether you are a reportable seller. For most individuals, that is your social insurance number (SIN). For a registered business, it may be your business number.

Give it. If you do not provide your tax number when asked, the CRA may charge a $500 penalty for each failure. Platforms may also hold payouts or limit your account until you comply.

Do it safely, though. Enter your SIN only in the platform's official account settings or tax center. Scammers have used the new rules as a cover story in fake emails asking sellers to send their SIN. The CRA says to share it only with trusted, reputable platforms.

Is selling your stuff online taxable?

Not always. The report shows what you sold, not whether it was income. The tax result depends on what you were doing.

Here is how the CRA generally treats common situations:

The CRA's taxes and the platform economy page walks through these categories in more detail.

How to check your January report

Your platform's copy should arrive by January 31. Treat it like a T4 slip. It is the number the CRA will expect to see reflected in your return.

Work through these steps when it arrives:

As an illustrative example, a seller with $9,000 in gross sales, $1,100 in platform fees and $2,400 in materials and shipping would report $5,500 in net business income. As self-employment income, that net amount also attracts Canada Pension Plan contributions, which our guide to CPP for the self-employed in 2026 explains.

Records worth keeping all year

The platform's report covers income. Proving your expenses is up to you, and the CRA can ask for support for up to six years. A few simple habits make that easy.

Keep these records for each platform you use:

A separate bank account for platform payouts helps more than any app. When every deposit and business purchase runs through one account, matching the January report takes minutes instead of an evening.

Why the CRA wanted these reports

Platform income used to be hard for the CRA to see. A wage earner gets a T4, and the CRA already knows the number. A seller paid through an app had no slip at all, so reporting depended entirely on the seller.

The new rules close that gap. Canada adopted them alongside many other countries using the same OECD model, so platforms based abroad report Canadian sellers too. Expect the CRA to use the data to send letters to sellers whose returns show little or no matching income.

GST/HST and platform income

Most sellers do not have to register for GST/HST until their taxable sales pass $30,000 over four consecutive calendar quarters. Ride-share drivers are the main exception. They must register from their first trip, whatever they earn.

Short-term rentals and some digital sales also have special GST/HST rules. The CRA's GST/HST for digital economy businesses page covers when a platform collects the tax on your behalf. Provincial sales taxes are separate. In British Columbia, for example, a planned PST on professional services was paused before it took effect.

What if you never reported platform income?

You can still fix it, and it is better to do it before the CRA contacts you. The CRA lets you change past income tax returns and adjust GST/HST returns. For larger amounts, its Voluntary Disclosures Program may reduce penalties and some interest for people who come forward first.

At realmilitaryflix, we would not wait on this. Platform reports give the CRA a ready-made list to compare against filed returns, and the gap between the two is easy to spot.

A note for renters who host

Renters who list a room or their whole unit on a short-term rental site have two extra things to check. First, most leases require the landlord's permission to sublet, and hosting without it can put your tenancy at risk. Ontario tenants should read the September 2026 tenancy rule changes before taking that risk. Second, many cities require short-term hosts to register or limit hosting to a principal residence.

The bottom line

Platforms now report what their sellers earn to the CRA every year, and you get a copy by January 31. Give your platform your tax number through its official settings, keep records of your expenses, and make sure your return reflects the income in the report.

Your next step is to log in to each platform you sold on in 2026 and check that your tax details are complete. Then start a simple expense file now, so the January report is easy to match.

Reviewed by the realmilitaryflix editors against Canada Revenue Agency guidance, October 2026. This is general information, not tax advice.