Tax & Invoicing
Commission payouts have tax implications that vary by your jurisdiction. This page is the cross-cutting reference for everything tax-related — how SIPSTACK generates RCTIs (recipient-created tax invoices), how GST/HST is treated for Canadian partners, and which annual forms you should expect.
In brief:
- Canadian partners (GST/HST registered) — SIPSTACK self-bills you an RCTI each statement period and adds HST on top of your commission. Make sure your registration status and business number are filled in on Settings → Tax Registration.
- Canadian partners (not registered / small supplier) — commissions are paid pre-tax; no RCTI gross-up.
- All Canadian partners paid more than $500 in commissions in a calendar year receive a T4A slip (Box 048 — fees for services) for that year.
- US and other non-resident partners — no Canadian GST/HST is added, and SIPSTACK does not issue a T4A or US 1099. Report the income under your own jurisdiction’s rules; your monthly statements double as commission-record documentation.
For a plain-language walkthrough of how the self-billing arrangement and HST work, see How Commission Tax Works.
Related: How Commission Tax Works, Settings → Tax Registration, Statements.