Are royalty payments subject to GST?

[richardwunderlic]

I receive royalties for textbooks I've written. Should I charge the publisher GST?

[TurboTaxKim]

This is a really interesting question. So many conflicting answers, it seems even CRA does not have a definite answer.

• One person says you need to charge GST if you are a GST Registrant.
• Another says the retailer or whomever actually sells the books is responsible for collecting and remitting the GST, so you do not have to.
• And others say no GST is involved as this is a "Zero-Rated" supply and exempt from GST entirely.

These links offer a few different answers, yet still nothing definite to answer your question. Maybe you may have some luck with calling CRA and confirming, or getting another answer to add. 🙂 

https://www.kboards.com/index.php?topic=132161.0

https://www.kboards.com/index.php?topic=261185.25