Upwork charges GST/HST (or GST plus PST/QST) on its service fees, Connects and memberships — not on your earnings — based on your province, unless you enter a valid GST/HST or QST number. Tax on your own client work is your responsibility.
Why is Upwork charging tax on its fees?
Upwork identifies freelancer service fees, Connects purchases and membership fees as platform purchases on which indirect taxes may apply. This tax concerns what you buy from Upwork, not a tax automatically calculated on your entire client earnings. Upwork’s tax information page uses the freelancer’s tax residence and account information; verify the fee, tax and currency on your actual transaction. Upwork collects these taxes as long as your tax residence on file is set to Canada, including if you are only in the country temporarily. Upwork’s Canadian tax guidance.
For a simple illustration, suppose a fee is $10 and Ontario HST of 13% applies to that fee. The HST is $1.30 and the fee plus tax is $11.30. This example assumes no registration-number relief and does not assert that $10 is Upwork’s current fee or that the same rate applies everywhere. Nova Scotia’s general HST rate is 14% from April 1, 2025; use CRA’s current rate table rather than relying on an outdated rate shown in a platform help article. CRA rates.
Why is Upwork charging 13% or 15%?
Upwork’s fee tax follows your province’s GST/HST/PST rate, not a special platform tax. The table below shows the tax on a US$10 fee if no GST/HST or QST number is on file.
| Province/territory | Tax on the fee | Tax on a US$10 fee |
|---|---|---|
| Alberta, Northwest Territories, Nunavut, Yukon | 5% GST | $0.50 |
| Ontario | 13% HST | $1.30 |
| Nova Scotia | Upwork’s guide lists 15% HST (CRA’s general rate is 14% from April 1, 2025) | $1.50 at 15% ($1.40 at 14%) |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | 15% HST | $1.50 |
| British Columbia | 5% GST + 7% PST | $0.50 + $0.70 |
| Manitoba | 5% GST + 7% RST | $0.50 + $0.70 |
| Saskatchewan | 5% GST + 6% PST | $0.50 + $0.60 |
| Quebec | 5% GST + 9.975% QST | $0.50 + $1.00 |
With a valid GST/HST or QST number on file, Upwork stops the GST/HST or QST part of this charge; PST in British Columbia, Saskatchewan and Manitoba still applies either way.
What happens when I provide a GST/HST or QST number?
Upwork says that if a freelancer enters a valid GST/HST or QST number in its tax information, it does not have to collect the corresponding tax on Upwork’s services. Upwork says it continues to collect applicable PST in BC, Saskatchewan and Manitoba even when a GST/HST or QST number is provided. Its guidance also says the taxpayer name on the relevant W-8 form must match the registered tax name. A nine-digit business number alone is not the full GST/HST account number. Upwork: tax information; CRA: registering an account.
Check the tax-information section of your account and use only a number actually issued to you. Upwork says it does not refund tax already collected when a number is added later; eligibility for an input tax credit or other recovery depends on the applicable rules and records. Upwork help.
Do I have to register for GST/HST?
For most businesses, the small-supplier test considers worldwide taxable revenue, including zero-rated supplies and relevant associated-person revenue. If that revenue exceeds $30,000 in one calendar quarter, you stop being a small supplier immediately and must charge tax starting with the supply that took you over the threshold. If taxable revenue exceeds the limit over four or fewer consecutive quarters but not in one quarter, small-supplier status ends at the end of the month after the quarter of the crossing. Some activities have special rules; voluntary registration may be available before the threshold. CRA: when to register.
Track taxable revenue from all relevant work, not just the net amount deposited after Upwork fees. A qualifying zero-rated sale is still a taxable supply and generally counts. Do not assume that every foreign transaction is zero-rated, or that income tax and GST/HST use the same test.
Does a US client mean I charge 0%?
Not automatically: the CRA export provision requires the client to be a non-resident and its own conditions to be met, and services directly connected with Canadian real property are excluded from that general provision — a US address or payment in US dollars alone proves neither. See the GST/HST guide for US clients for the full test and the evidence to keep.
How should I invoice and keep records?
If you are required to collect tax on your own service, determine the applicable rate using the supply and place-of-supply rules, then make sure the customer receives the information required for the transaction. Check the contract and available platform workflow for how you and the client will handle any additional tax; adding your registration number to Upwork’s fee settings does not itself settle tax on your client supply. CRA describes invoice and supporting-document requirements for customers claiming ITCs. CRA: place of supply; CRA: ITC documentation.
Save contracts, client invoices, Upwork fee statements and payment records separately. If amounts are in foreign currency, convert to Canadian dollars using CRA’s accepted conversion method and record the rate and date used — see the guide to GST/HST on USD income for a worked example.
Does Upwork report my income to the CRA?
Upwork says its Canadian digital-platform reporting includes payments and account information for eligible freelancers, and its report presents figures in US dollars. This information reporting is distinct from a freelancer’s obligation to file income tax and any required GST/HST return. Reconcile the report to your own records, fees, refunds and currency conversions. Upwork: Canadian digital-platform reporting.
Sources checked October 16, 2026.