Side hustle rules in Canada come from three levels. Federally, every side hustler reports profit on Form T2125 and registers for GST/HST once taxable sales pass $30,000. Each province or territory then decides whether you register a business name, whether a provincial sales tax applies, and what minimum wage employees and, in two provinces, app workers must receive. Cities decide licences. This hub compares all 13 provinces and territories and links to a detailed guide for each, so you can find your own rules in a minute.
The federal basics are covered in how to report side hustle income, GST/HST registration, and registering a sole proprietorship, which lists every registry’s fee.
How do side hustle rules compare across Canadian provinces?
The table below summarizes each jurisdiction as of October 5, 2026. Each row links to its guide, where every figure is sourced to the official page.
| Province or territory | Name registration (if not your own name) | Sales tax | Provincial sales tax registration | App-worker minimum | Guide |
|---|---|---|---|---|---|
| British Columbia | $30 name request + $40 | 5% GST + 7% PST | Required for taxable sales unless a small seller | $21.89 per engaged hour + per-km allowance | B.C. rules |
| Alberta | Government fee + agent fee | 5% GST | None | None | Alberta rules |
| Saskatchewan | $50 reservation + $65 | 5% GST + 6% PST | All businesses licensed or registered | None | Saskatchewan rules |
| Manitoba | $45 reservation + $60 | 5% GST + 7% RST | Not required under $30,000 (conditions) | None | Manitoba rules |
| Ontario | $60 online, 5 years | 13% HST | Part of HST | General minimum wage per assignment | Ontario rules |
| Quebec | Registraire fee, within 60 days | 5% GST + 9.975% QST | QST at $30,000, with Revenu Québec | None | Quebec rules |
| New Brunswick | $112, within two months | 15% HST | Part of HST | None | New Brunswick rules |
| Nova Scotia | $68.55 after reservation | 14% HST | Part of HST | None | Nova Scotia rules |
| Prince Edward Island | $40 search + $90 | 15% HST | Part of HST | None | PEI rules |
| Newfoundland and Labrador | No provincial registration | 15% HST | Part of HST | None | NL rules |
| Yukon, NWT, Nunavut | Varies; NWT exempts only exact legal names | 5% GST | None | None | Territories rules |
Which side hustle rules are the same in every province?
Income tax reporting and the GST/HST threshold. You report self-employment profit on Form T2125 (Quebec residents also file TP-80 provincially). You do not register for GST/HST until worldwide taxable sales exceed $30,000 in a calendar quarter or four consecutive quarters (CRA), except taxi and ride-sharing drivers, who register from the start. The rate you charge depends on the place of supply, shown on the CRA’s rate table.
Which provinces have their own sales tax for side hustlers?
Four: British Columbia (7% PST), Saskatchewan (6% PST), Manitoba (7% RST) and Quebec (9.975% QST). Their registration rules differ sharply.
- B.C. exempts small sellers with $10,000 or less in eligible retail sales, among other conditions.
- Saskatchewan says all businesses operating in the province must be licensed or registered for PST.
- Manitoba does not require registration under $30,000 in annual taxable sales, with conditions.
- Quebec uses the same $30,000 test for GST and QST, both registered with Revenu Québec.
The Atlantic provinces and Ontario fold the provincial portion into HST, and Alberta and the territories have no provincial sales tax.
Which provinces have a minimum wage for gig app workers?
Ontario and British Columbia. Ontario’s Digital Platform Workers’ Rights Act guarantees ride share, delivery and courier platform workers at least the general minimum wage for work assignments, tips excluded. B.C.’s minimum wage page sets $21.89 per hour of engaged time from June 1, 2026, plus per-kilometre allowances. Elsewhere, employee minimum wages apply to employees only; app couriers are paid on the app’s terms. See food delivery pay to measure your own hourly rate.
Do you need a city licence for a side hustle in Canada?
Sometimes, and it varies more by city than by province. Vancouver, Regina, Saskatoon, Edmonton and Whitehorse expect home-based businesses to be licensed; Winnipeg says you do not need a licence to work from home; Toronto licenses specific activities. The federal-provincial-municipal BizPaL search lists permits by location and business type, and each provincial guide links its biggest cities.
Illustrative example
A teaching sketch with assumed facts. The same online bookkeeping side hustle, run under the owner’s own name with $20,000 a year in sales, registers nothing provincially and charges no sales tax in Ontario, Alberta or Manitoba. In Saskatchewan it would still contact the Ministry of Finance about a PST vendor’s licence or registered consumer number, because the province says all businesses must hold one, and in Regina it would need a $195 residential business licence because the business runs from home.
What are the common mistakes when reading provincial side hustle rules?
- Treating a name registration as tax registration. They are separate everywhere.
- Assuming PST follows GST. Each PST province has its own test.
- Expecting a gig minimum outside Ontario and B.C.
- Using a neighbour province’s HST rate. Nova Scotia is 14%, the other Atlantic provinces 15%, Ontario 13%.
Which tax rules apply to side hustles in every province?
T2125, CPP (or QPP in Quebec) on net self-employment earnings, provincial income tax on the same return, and GST/HST once registered. How much tax to set aside shows how to budget, and CRA tax instalments explains when quarterly payments start. Wealthsimple Tax is one filing option that supports T2125.
This is not tax, legal, or insurance advice. Confirm figures on the official pages linked in each provincial guide.
Which guides sit next to the province-by-province rules?
The admin set: how to get a CRA business number, opening a business bank account, and side hustle insurance. If you are new to Canada, start with side hustles for newcomers. City demand and seasons are covered in best side hustles in Toronto, Vancouver, Calgary, and Montreal.
What are the common questions?
Do side hustle rules differ by province in Canada?
Yes. Income tax reporting and the $30,000 GST/HST test are federal, but each province decides business name registration, any provincial sales tax and minimum wages, and cities decide licences.
Which provinces charge PST on side hustle sales?
British Columbia (7% PST), Saskatchewan (6% PST), Manitoba (7% RST) and Quebec (9.975% QST). Each has its own registration rules. Ontario and the Atlantic provinces use HST instead, and Alberta and the territories have no provincial sales tax.
Which provinces have a minimum wage for delivery and rideshare app workers?
Ontario and British Columbia, as of October 5, 2026. Ontario requires at least the general minimum wage for work assignments, and B.C. sets $21.89 per engaged hour from June 1, 2026, plus per-kilometre allowances.
Do I need to register my side hustle with my province?
In most provinces only if you use a business name other than your own legal name. Newfoundland and Labrador has no provincial registration for sole proprietorships, and the NWT exempts only your exact legal name.
Do I need a business licence for a side hustle?
It depends on your city and activity. Vancouver, Regina, Saskatoon, Edmonton and Whitehorse license home-based businesses, while Winnipeg says you do not need a licence to work from home. Search BizPaL for your location.
Which sources support this guide?
The rules, rates, and platform requirements in this guide are checked against these primary sources. Retail price ranges are labelled as ranges to verify locally, and they are not quotes.
- Registering a sole proprietorship or partnership — Government of Canada
- When you need a BN — Canada Revenue Agency
- GST/HST calculator (and rates) — Canada Revenue Agency
- When to register for and start charging the GST/HST — Canada Revenue Agency
- Taxi and commercial ride-sharing drivers — Canada Revenue Agency
- Your rights and protections as a digital platform worker — Government of Ontario
- Minimum wage — Government of British Columbia
- Bulletin PST 003, Small Sellers — Government of British Columbia
- Provincial Sales Tax — Government of Saskatchewan
- Information Notice RST 24-01: Registration requirement eliminated for small business — Government of Manitoba
- Registering for the GST and QST — Revenu Québec
- BizPaL: business permit and licence information — Government of Canada and partners
- Form T2125, Statement of Business or Professional Activities — Canada Revenue Agency