If your business is not incorporated, your self-employment income and expenses are reported with your personal income tax return. Do not confuse this with GST/HST filing—they are separate. If your business is registered for GST/HST with the CRA, you must also file a separate GST/HST return. If you are not registered for GST/HST, you only need to file your personal tax return and include your self-employment income and expenses.

Self-Employment Income

Examples include:

  • Rideshare, taxi and private driving

  • Food and parcel delivery

  • Trucking, courier, transport and owner-operator services

  • Cleaning and janitorial services

  • Dayhome and childcare services

  • Babysitting and nanny services

  • Online selling and e-commerce

  • Amazon, Etsy, Shopify and Facebook Marketplace businesses

  • Construction, renovation and handyman work

  • Painting, landscaping and snow removal

  • Welding, mechanical and repair services

  • Hair, barbering, nails, lashes and beauty services

  • Catering, baking and food businesses

  • Photography, decorating and event services

  • Consulting and administrative services

  • Bookkeeping and virtual-assistant work

  • Tutoring, coaching and lessons

  • Content creation, streaming and social-media income

  • Affiliate marketing and commissions

  • Direct sales and network-marketing income

  • Home-care and personal-support services

  • Sewing, crafting and custom-made products

  • Farming, fishing and seasonal businesses

  • Freelance, contract and gig work

  • Any other business or side-job

Rental income may include:

  • A rental house, condominium or apartment

  • A basement or legal suite

  • Renting a room in your home

  • Short-term rentals such as Airbnb

  • Commercial rental property

  • Rental income received from family or friends

Important:

If you are registered for GST/HST, you must let us know. Your GST/HST return is separate from your personal income tax return and may also need to be filed. Your tax preparer may not know that you have a GST/HST account unless you tell them.

Contact us if you are unsure whether your income must be reported or whether you need to file a GST/HST return.