Clojurians Log v2

It’s definitely an interesting question, as you’re not invoicing anyone, or receiving a salary. It’s kind of like receiving a stipend. Hopefully, you’ll get it sorted out before the end of April 😄.

I had better. Don't wanna end up in the clink! I've heard some folks rationalize it as a gift. But I think that's a stretch, at least in Canada.

IANAA but my understanding is GST only applies if you are selling a good or service to Canadians (who should have been charged GST). https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/digital-economy-gsthst/charge-collect/cross-border.html

This page also looks useful https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/sharing-economy.html

Thanks @snoe!

Also re: GST, it only applies if you're contracting and once past a certain limit. AFAIK, gifts in canada are untaxed, and there is an argument to be made that sponsorships are donations/gifts. A clojurists-together grant probably "income", but, random "buy me a beer" paypal dollars - probably a "gift"? You can also call the CRA and ask them directly. Might have to wait on-call for a while (better asap, before the really busy season starts).

Thanks @rafd! Once upon a time I was self-employed. But this sponsorship income is all new to me. Years ago when I called CRA with a question, they said it was not their job to interpret tax law for me. Maybe things have changed.

https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-3-property-investments-savings-plans/series-3-property-investments-savings-plans-folio-9-miscellaneous-payments-receipts/income-tax-folio-s3-f9-c1-lottery-winnings-miscellaneous-receipts-income-losses-crime.html#toc3 is relevant. IMO (not a tax professional), if there's no consideration given to "donors" and your open-source contributions are for their own sake, and not to make a living, then you should be able to treat Github sponsorships and ClojuristsTogether long-term funding as gifts. If you had a Patreon, it would likely be treated as income, b/c of the perks given to subscribers, and the efforts made by you to maintain the Patreon. Also, a ClojuristsTogether grant, because it involves making a proposal, is likely "income", because there is consideration and exchange. (Also, if you were making specific efforts to get more sponsorships -- tweeting about it -- and relying 100% on sponsorships for your income, the CRA would likely consider it as you carrying on a business). It might be hit-or-miss, but for me, calls to the CRA have been the best CSR experiences I've ever had. Re: "not their job to interpret tax law", in 2007, https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc17/taxpayer-bill-rights-guide-understanding-your-rights-a-taxpayer.html#toc9 was introduced, which includes "You can expect us to provide you with complete, accurate, and timely information in plain language explaining the laws and policies that apply to your situation." So, just hit your CSR up with that if they're being unhelpful. 😛

Thanks @rafd, very helpful! I'll try giving them a call. I bet it was before 2007 when I got that gruff answer.