Self-Employement Income

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.

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 income

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

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.