Effective 2026-05-23. This Self-Billing Agreement applies to GST/HST-registered Canadian Channel Partners and is accepted in the partner portal (Settings → Tax & Invoicing). The accepted version is recorded against your partner profile.
Purpose
This Self-Billing Agreement governs the issuance of recipient-created tax invoices (RCTIs) for the GST/HST (and, where applicable, QST) on revenue share commissions that SIPSTACK Inc. ("SIPSTACK", the "Recipient") pays to a Channel Partner (the "Partner", the "Supplier") for the Partner's referral and account-management services under the Channel Partner Agreement.
This Agreement is the written agreement contemplated by subsection 169(1) of the Excise Tax Act (Canada) and CRA Policy Statement P-182R, and supports SIPSTACK's claim for input tax credits on the GST/HST charged on the Partner's supplies. It is entered into in addition to, and forms part of, the Channel Partner Agreement.
Parties and eligibility
This Agreement applies only where both parties are registered for GST/HST:
- Recipient: SIPSTACK Inc., a Canadian corporation, GST/HST registration number [SIPSTACK BN — insert].
- Supplier: the Partner, a GST/HST registrant, registration number (Business Number) and effective registration date as provided by the Partner and recorded by SIPSTACK.
By accepting this Agreement the Partner warrants that it is registered for GST/HST, that the Business Number it has provided is valid and belongs to it, and that the effective registration date it has provided is accurate.
What this Agreement covers
This Agreement covers only the supply by the Partner to SIPSTACK of the Partner's referral and account-management services for which SIPSTACK pays revenue share under the Channel Partner Agreement. It does not cover any other supply between the parties.
SIPSTACK issues the tax invoice (RCTI)
For each commission supply covered by this Agreement, SIPSTACK will issue a recipient-created tax invoice on the Partner's behalf. SIPSTACK will calculate the HST at the rate of SIPSTACK's province on the commission, add it to the commission, and pay the tax-inclusive amount to the Partner through Stripe Connect. The rate is set by SIPSTACK's province because the place of supply for a service is the recipient's address (GST/HST Memorandum 3-3-6); SIPSTACK is in Ontario, so the rate is 13% HST for every registered Canadian partner. Where a commission is denominated in a currency other than Canadian dollars, SIPSTACK converts it to CAD using the Bank of Canada monthly-average exchange rate for the period, applied consistently.
Each RCTI will contain at least the following:
- The words "Recipient-created tax invoice" prominently shown.
- The Supplier's (Partner's) name and GST/HST registration number.
- The Recipient's (SIPSTACK's) name and GST/HST registration number.
- The date of the invoice.
- A sequential invoice number, drawn from a gap-free series unique to recipient-created invoices.
- A description of the supply (e.g. "Channel Partner revenue share — referral and account-management services").
- The taxable amount (the commission, exclusive of tax).
- The applicable HST rate (SIPSTACK's province rate).
- The HST amount.
- The total amount payable.
These fields meet the documentary requirements for input tax credits in the Input Tax Credit (GST/HST) Regulations and the GST/HST registrant guidance in CRA Guide RC4022.
Partner will not issue its own tax invoices
While this Agreement is in force, the Partner agrees not to issue its own tax invoice, or otherwise charge or collect GST/HST or QST from SIPSTACK, for any supply covered by this Agreement. The RCTI issued by SIPSTACK is the sole tax invoice for that supply. This prevents double-invoicing and protects both parties' GST/HST accounting.
The Partner remains responsible for reporting and remitting to the Canada Revenue Agency (and, where applicable, Revenu Québec) the GST/HST and QST shown on each RCTI, in its own GST/HST and QST returns.
Quebec partners — QST does not apply
QST attaches only to a supply made in Quebec. Because the place of supply for a service is the recipient's address, and SIPSTACK (the recipient) is in Ontario, the supply is made in Ontario and is taxed as HST (13%) — not GST + QST — even where the Partner is located in Quebec and registered for QST. The Partner therefore charges no QST on these commissions and SIPSTACK requires no QST registration number for this arrangement.
Records
Both parties will keep a copy of each RCTI and the supporting records for at least six years after the end of the year to which they relate, as required by section 286 of the Excise Tax Act. SIPSTACK will maintain the RCTI series gap-free and sequentially numbered.
Catch-up for partners who register after being paid pre-tax
If the Partner was paid commission pre-tax for a period (because no valid Business Number was on file) and later registers for GST/HST:
- The Partner must promptly provide its Business Number and its effective registration date, and accept this Agreement.
- SIPSTACK begins issuing RCTIs (with tax) for commissions with a supply date on or after the later of (a) the Partner's effective registration date and (b) the date the Business Number and this Agreement are on file.
- For the "gap period" — commissions with a supply date between the Partner's
effective registration date and the date the Business Number is provided —
SIPSTACK may, at its sole discretion, issue catch-up RCTIs and make a
one-time catch-up payment of the corresponding GST/HST/QST. SIPSTACK is not
obliged to do so, and any catch-up is subject to the following limit:
- Retroactive catch-up is limited to commission supply dates within the [12] months immediately before the Partner provides its Business Number, and in any event not earlier than the Partner's effective registration date. [Bracketed cap — finance/counsel to confirm; see open risks.]
- Regardless of whether SIPSTACK elects to issue a catch-up, the Partner is responsible for its own CRA/Revenu Québec reporting for any period during which it was registered.
Partner must notify SIPSTACK of registration changes
The Partner must notify SIPSTACK promptly (and in any event within 14 days) if it ceases to be registered for GST/HST or QST, or if its registration number or legal name changes. If the Partner ceases to be registered, this self-billing arrangement ends as of the effective date the Partner ceased to be registered, and commission reverts to pre-tax treatment from that date. The Partner is liable for any tax, interest, or penalty arising from its failure to give prompt notice, and SIPSTACK may recover from the Partner (including by set-off against future payouts) any GST/HST it cannot recover as an input tax credit because of inaccurate registration information the Partner provided.
Term and termination
This Agreement takes effect when the Partner accepts it with a valid Business Number on file and continues until terminated. Either party may terminate this Agreement on 30 days' written notice, and it terminates automatically if either party ceases to be registered for GST/HST or if the Channel Partner Agreement terminates.
On termination, SIPSTACK stops issuing RCTIs for supplies with a supply date after the termination date, and the parties revert to the default treatment in the Channel Partner Agreement (the Partner issues its own tax invoices, or commission is paid pre-tax if the Partner is no longer registered). RCTIs issued before termination remain valid, and the record-retention obligation survives.
Relationship to the Channel Partner Agreement
This Agreement supplements the Channel Partner Agreement. On matters of tax-invoicing mechanics and the GST/HST/QST treatment of commissions, this Agreement governs; on all other matters the Channel Partner Agreement governs. Defined terms not defined here have the meaning given in the Channel Partner Agreement.
Acceptance
The Partner accepts this Agreement electronically by providing a valid Business Number and confirming acceptance in the partner portal. The version of this Agreement accepted by the Partner is recorded against the Partner's profile.