CBE 101Creative Business and Entrepreneurship
Freelancing Fundamentals
Set up a freelance creative practice: business basics, records, taxes and GST/HST in Canada, simple agreements, invoicing and a sustainable workload.
About this course
Many creatives start freelancing by accident: one job turns into five, and suddenly there are invoices, receipts and tax questions. This course sets up the foundations deliberately. It covers what self-employment means in Canada (and how to check the rules where you live), keeping business records, tracking income and expenses, when GST/HST registration becomes required, the parts of a simple written agreement, invoicing and payment terms, and protecting your time and health. It uses Canada Revenue Agency guidance as its primary reference and is educational only.
Who it’s for: Designers, illustrators and artists starting or formalising freelance work, especially in Canada. No business background needed.
You will be able to
- Explain the main differences between employment and self-employment for a creative worker
- Set up a simple income, expense and receipt record system
- Describe when GST/HST registration is required in Canada and where to confirm it
- Draft a one-page working agreement covering scope, timeline, payment and usage
- Issue a clear invoice with payment terms and follow up on late payment politely
Studio project
A freelance starter kit: readiness check, record-keeping system, tax questions list, one-page agreement, invoice template and payment reminder sequence.
To complete this course
- Complete every required lesson.
- Have the assignment “Freelance starter kit” accepted by an instructor.
- Records of completion are issued only for courses whose content has passed instructor review.
Part of
Syllabus
Working titles: they may change as the course is written.
Module 1: Going freelance
What changes when you work for yourself.
- 1.1Employee or self-employed?Reading · 25 min
- 1.2Sole proprietor basicsReading · 25 min
- 1.3Freelance readiness checkExercise · 25 min
Module 2: Money and records
Simple records now save painful tax seasons later.
- 2.1Separate business moneyReading · 20 min
- 2.2Income and expense trackingExercise · 40 min
- 2.3Receipts and record retentionReading · 20 min
Module 3: Tax basics for Canadian freelancers
Know the questions to ask; confirm answers with the CRA or a professional.
- 3.1Reporting self-employment incomeReading · 30 min
- 3.2GST/HST and the small supplier thresholdReading · 30 min
- 3.3If you're outside CanadaReading · 15 min
Module 4: Agreements and invoices
Put it in writing, then get paid.
- 4.1The one-page agreementExercise · 40 min
- 4.2Invoicing that gets paidExercise · 25 min
- 4.3Late paymentsReading · 20 min
Module 5: A sustainable practice
Workload, boundaries and support.
- 5.1Capacity and boundariesReading · 20 min
- 5.2Insurance, benefits and supportReading · 20 min
Educational information about Canadian and international practice, not legal, tax or financial advice. Tax, consumer and business rules differ by country and province. For decisions about your situation, consult a qualified accountant, lawyer or other professional.
Sources
- Sole proprietorships and partnerships · Canada Revenue Agency · accessed 2026-11-04
- Business expenses · Canada Revenue Agency · accessed 2026-11-04
- When to register for and start charging the GST/HST · Canada Revenue Agency · accessed 2026-11-04
Author: Ricketts University curriculum team (draft for founder review) · Not yet reviewed
Related courses
- CBE 105
Finding Graphic Design Clients
Decide who you design for, where those clients look for designers, and how to become easy to find and easy to hire.Creative Business and EntrepreneurshipFoundation9 lessons · ~8 hPlanned - CBE 110
Finding Creative Opportunities
Find and apply for calls for art, juried shows, grants, residencies, markets and commissions, and track every application in one place.Creative Business and EntrepreneurshipFoundation10 lessons · ~8 hPlanned - CBE 115
Copyright for Visual Artists
Understand copyright and moral rights for visual work in Canada, with international comparisons: ownership, duration, registration, fair dealing and using others' work.Creative Business and EntrepreneurshipFoundation10 lessons · ~8 hPlanned