Canada: Advertising, Marketing & Branding

Canadian taxpayers, including content creators, influencers, and digital entrepreneurs, who earn income from digital marketing activities—including online advertising through platforms such as Google AdSense, promotional services linked to NFT projects, and sponsorship arrangements with offshore entities—often assume that this income is not subject to GST/HST or is automatically zero-rated because it involves non-Canadian counterparties.

On January 5, 2026, the global culinary world watched wide-eyed as Kiyoshi Kimura, the celebrated "Tuna King" and owner of the Sushi Zanmai chain, placed a historic winning bid at Tokyo's Toyosu Market.

Some may recall the news of May 2024 that actress Scarlett Johansson was embroiled in a legal dispute with OpenAI because the company released a voice for its ChatGPT assistant, "Sky," which sounded strangely similar to her own.