T4A box 48 - more than $30K - Need a GST?

Yes, they do, unless they are working for a Carrier (for example, working for Uber).  If working for a Carrier, the Carrier has to charge the client GST.  If working for the grocery store on commission, Fees for Services over $30,000 need to charge GST.  Here is what CRA says applies to self-employed delivery people:

If your total income, before deducting expenses, is less than $30,000, you will be referred to as a small supplier, and you are not required to register for a business number or GST/HST account.  Once the income passes the $30,000, the driver has to register for a GST/HST (QST in Quebec) account even for zero-rated supplies.

You can also deduct ITC's on your expenses once registered.

Thanks very much Janis!

Stay blessed always.

Hi Janis, on a another note, I have client who took real estate courses in 2022 but he only started his work in 2023. Should he claim expenses related to the courses in 2022 itself or can he claim when he starts his employment as an agent in 2023? Do I need to prepare T2125 with zero income in 2022 and submit all claims? Thank you in advance.

Yes, you can claim start up business expenses and should file a T2125.  However, you used the word "employment" for 2023, so you need to ensure he is not an employee.......

Once again, million thanks for your help Janis! He will be a relator and I will submit T2125. Cheers,