¿Cuándo es necesario aplicar impuestos por servicios web freelance en Quebec, Canadá?
AFAIK, hay dos tipos de impuestos a los que pueden estar sujetos los ingresos de su web freelance en Quebec:
On the income taxes: The net income you realize from your web freelancing activities would be considered taxable income. Assuming you are not operating as an incorporated business, you would need to declare the freelancing income on both your federal and provincial tax returns. You should be able to deduct certain costs related to your business – for instance, if you paid for software, hosting, domain name registration, etc. That is, only the profit from your business would be subject to income tax. With income and expenses arising from self-employment, you may want to use a professional to file your taxes.
On the sales taxes: You may also need to charge federal GST and provincial QST (Quebec Sales Tax) on your services: You must enroll and charge GST and QST once you exceed the "small supplier" revenue threshold of $30,000 measured over four consecutive quarters. (You can still choose to enroll for GST/QST before you reach that amount, but over that amount enrollment becomes mandatory. Some businesses enroll before the threshold is reached so they can claim input tax credits for tax paid on expenses, but then there's more paperwork – one reason to perhaps avoid enrolling until necessary.)
En Quebec, el Ministère du Revenu du Québec administra tanto el GST (en nombre del gobierno federal) como el QST provincial. Asegúrese de consultar también su folleto informativo, ¿Debería registrarme en Revenu Quebec? (PDF) . Consulte también Información general sobre el QST y el GST/HST (PDF) .