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The short answer
Fees you earn tutoring Nigerian students online while resident in Canada are self-employed income, reported on Form T2125 in Canadian dollars. Services to non-residents are generally zero-rated for GST/HST, and you need not register while your worldwide taxable supplies stay within the $30,000 small supplier limit, which counts zero-rated sales. Parents usually pay in naira to a Nigerian account or by dollar transfer; schools may deduct Nigerian withholding tax.
Who pays you shapes everything
Online tutoring for Nigerian families covers WAEC and NECO preparation, JAMB, IGCSE and A-level subjects, SAT and IELTS, coding and music. Payment comes from two kinds of client: parents paying for their own children, and schools or tutorial centres buying sessions for groups. The tax and payment rules differ between the two, so separate them in your records from the start.
| Parents | Schools and centres | |
|---|---|---|
| Usual currency | Naira, sometimes dollars | Naira |
| Nigerian withholding tax | Individuals generally do not deduct | Companies may deduct on fees to non-residents |
| Paperwork | Simple invoice or receipt per term | Contract, invoice, WHT receipt |
| Payment risk | Late or partial payments | Long approval cycles |
Canadian income tax
If you are resident in Canada, tutoring fees are business income on Form T2125, whichever country the student is in and whichever account the money lands in. Convert naira fees to CAD using a consistent, documented rate; see reporting naira income on T2125. You can deduct expenses that are for the business, such as a share of internet, a teaching tablet, video-call subscriptions and, if you meet the CRA tests, a share of home costs (home office expenses).
GST/HST and the small supplier limit
Revenu Québec, which publishes the rule for both GST and QST, says services supplied to non-residents are generally zero-rated, with exceptions for services to an individual who is in Canada when contacting you or during their stay (page updated 18 August 2026). A student in Ibadan booking lessons from Ibadan falls under the general rule. If a Nigerian family visiting Toronto books lessons while here, the exception may apply.
You are a small supplier, with no obligation to register, while taxable supplies made worldwide, including zero-rated ones, do not exceed $30,000 in a calendar quarter or the four preceding quarters (Revenu Québec small suppliers page, updated 22 November 2024). If you also tutor students in Canada, their fees count toward the same limit and are usually taxable. Training and tutoring can have special rules, so check how your particular courses are treated before you rely on zero-rating.
Getting paid by Nigerian parents
Most parents find it easiest to pay naira into a Nigerian account. Some hold dollars in a domiciliary account and can send a transfer; under the CBN Foreign Exchange Manual 2026, Form A is no longer required for outward remittances from self-funded domiciliary accounts (Pavestones Legal on Mondaq, June 2026). Whatever route is used:
- send an invoice per term or per bundle of sessions, in the parent's name, naming the student;
- ask for payment before the bundle starts, to avoid chasing small sums across borders;
- issue a receipt for each payment; and
- keep the class schedule, so the income matches the sessions delivered.
Schools and tutorial centres
A Nigerian school or centre run as a company will generally deduct withholding tax on fees to a non-resident. For professional and consultancy-type fees the rate is 10% (PwC, reviewed May 2026). Agree whether your rate is gross or net, ask for the receipt, and keep it to support a foreign tax credit claim in Canada. See when a Nigerian client asks for your TIN.
Worked example
Example only. Funmi in Winnipeg tutors three Lagos families at ₦60,000 per student per month, for ten months: ₦1,800,000 in the year. She also runs a term-long revision course for a tutorial centre at ₦900,000 gross, from which the centre deducts 10% (₦90,000). Her gross tutoring income for T2125 is ₦2,700,000, converted to CAD; the ₦90,000 is Nigerian tax paid that she may be able to claim relief for.
Setting terms with families
Cross-border tutoring runs more smoothly with a one-page terms sheet sent before the first lesson. Cover the fee per session or bundle and its currency, when payment is due, how many days' notice is needed to cancel or reschedule a session, what happens if a session is missed, time zone (Lagos is ahead of most of Canada, by different amounts in summer and winter, so state session times in both), and which platform you use. If you record sessions, say so and say who can see the recordings. Clear terms reduce the awkward conversations about unpaid sessions that are hard to chase from abroad.
Records and immigration
Keep invoices, receipts, statements and schedules for six years from the end of the tax year, in Canada, as the CRA requires. If you are in Canada on a study or work permit, check that its conditions allow self-employment before you start; see study permits and remote work.
Where Pryme fits
A Pryme Business Account, opened from Canada, gives you a naira account for parents to pay into, alongside USD, GBP and EUR, with invoicing and verifiable receipts through our partner VerifyDoc.ai (receipts) that parents can check are genuine.
Questions people ask
Do I pay tax in Canada on tutoring Nigerian students?
Yes, if you are resident in Canada. Tutoring fees are self-employed income on Form T2125, converted to CAD, wherever the student lives.
Do I charge GST/HST to Nigerian parents?
Services to non-residents are generally zero-rated, so no GST/HST is charged, except in cases such as an individual who is in Canada when contacting you. Check your course type.
When must I register for GST/HST as a tutor?
When worldwide taxable supplies, including zero-rated ones, go over $30,000 in a calendar quarter or the four preceding quarters. Below that you are a small supplier and need not register.
Will a Nigerian school deduct tax from my fee?
A school run as a company will generally deduct withholding tax on fees to non-residents. Ask for the receipt and agree whether your fee is gross or net.
Sources
- Revenu Québec: Supplies of services to non-residents (updated 18 Aug 2026) · accessed Oct 2026
- Revenu Québec: Details concerning small suppliers (updated 22 Nov 2024) · accessed Oct 2026
- Mondaq (Pavestones Legal): Key regulatory update, the CBN Foreign Exchange Manual 2026 (24 Jun 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, corporate withholding taxes (reviewed 29 May 2026) · accessed Oct 2026
- CRA: Where to keep your records, how long to keep them (modified 3 Aug 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.