You are paid to deliver meals or groceries to homes.

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

• Business and Professional Income (IN-155-V)
• Business or Professional Income and Expenses (TP-80-V)

How to report your income

You sell your creations through digital platforms.

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

• Business and Professional Income (IN-155-V)
• Business or Professional Income and Expenses (TP-80-V)

You rent out your home or apartment for short periods of time through a digital accommodation platform. Breakfast and housekeeping are included.

Generally speaking, you have to report your income from the rental of an accommodation unit.

You must also check whether you are required to register for the GST and QST and the tax on lodging.

For more on your obligations, refer to the following:

• Individuals and Rental Income (IN-100-V)
• Income and Expenses Respecting the Rental of Immovable Property (TP-128-V)

For more information, click Short-Term Accommodations or see Hébergement touristique de courte durée on the Ministère du Tourisme website.

You sell new goods you bought from a wholesaler.

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

• Business and Professional Income (IN-155-V)
• Business or Professional Income and Expenses (TP-80-V)

You advertise your proofreading services on social media.

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

• Business and Professional Income (IN-155-V)
• Business or Professional Income and Expenses (TP-80-V)

You provide remunerated passenger transportation services using a taxi or similar vehicle.

You should read up on the mandatory billing measures for remunerated passenger transportation. 

For more on your obligations, click Self-Employed Persons or Taxi Business Operators, or refer to the following:

• Taxi Businesses and Taxation (IN-314-V)
• Application to Open, Close or Change an Operator File (FO-350.DE-V)

You rent out your cottage on social media or via a digital accommodation platform.

Generally speaking, you have to report your income from the rental of an accommodation unit.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, refer to the following:

• Individuals and Rental Income (IN-100-V)
• Income and Expenses Respecting the Rental of Immovable Property (TP-128-V)

For more information, click Short-Term Accommodations or Self-Employed Persons, or see Hébergement touristique de courte durée on the Ministère du Tourisme website.

You advertise your photography services on a digital platform.

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

• Business and Professional Income (IN-155-V)
• Business or Professional Income and Expenses (TP-80-V)

You get paid for content you post to Facebook, YouTube, Twitch, Instagram and TikTok, and for promoting other business's goods and services on these platforms.

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

• Business and Professional Income (IN-155-V)
• Business or Professional Income and Expenses (TP-80-V)

You get money in the form of donations, gifts, advertising revenue, etc., for playing video games on platforms such as Twitch.

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

• Business and Professional Income (IN-155-V)
• Business or Professional Income and Expenses (TP-80-V)

Generally speaking, you have to report your income from the digital economy.

If you are considered self-employed, you must include your business income in your income tax return.

You must also check whether you are required to register for the GST and QST.

For more on your obligations, click Self-Employed Persons or refer to the following:

• Business and Professional Income (IN-155-V);
• Business or Professional Income and Expenses (TP-80-V).

How to report your income