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Side hustles and self-employment in Canada: Taxes, business expenses and more

Over the past few years, many Canadians have discovered their inner entrepreneur, resulting in thousands of new side hustles and small businesses. One in four side hustles and small businesses were started during the pandemic, according to a survey done in mid-2022 by Angus Reid for Intuit Quickbooks. And, at the end of 2022, two in five Canadians planned to take on a side hustle or increase their work hours, found a survey conducted by Accenture.

If you want to earn extra income, check out these MoneySense articles below for practical tips, tax info and inspiration for launching your own side hustle. 

Starting a side hustle or small business

Managing side hustle finances

Self-employed taxes in Canada

Inspiration for entrepreneurs

What are the best side hustles in Canada?

For ideas on how to earn extra income, read How to make more money in Canada: 6 side hustle ideas.

What is the self-employed tax filing deadline?

The deadline to file your income tax return if you’re self-employed, or your spouse or common-law partner is self-employed, is June 15, 2023. Note, however, that if you owe taxes, the deadline to pay was May 1, 2023. (Usually it is April 30, but this year it fell on a weekend.)

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Photo by Blue Bird from Pexels

How much can you earn from self-employment before paying tax in Canada?

You must report any business income on your tax return. The Canada Revenue Agency (CRA) says that business income “includes money you earn from a profession, trade, manufacture or undertaking of any kind, an adventure or concern in the nature of trade, or any other activity you carry on for profit and there is evidence to support that intention.” Business income doesn’t include employment income (wages and salaries from employers). 

What happens if you don’t report self-employment income?

If you repeatedly fail to report all your sources of income, you may have to pay a penalty (federal and provincial/territorial). Learn more about false reporting and failure to report income. If you want to fix an omission from previous years, you can apply to the CRA’s Voluntary Disclosure Program—it’s better to be pro-active than to wait for the tax people to come calling. The same is true if you haven’t filed a tax return. Catch up soon to minimize penalties and interest charges.

When does a side hustle have to start charging sales tax?

If your side hustle generates sales of $30,000 or more (before expenses) within a calendar quarter or over four consecutive quarters (not necessarily a calendar year), you will have to register for a GST/HST number.

What self-employed tax deductions are there in Canada?

Self-employed individuals can deduct a wide range of business expenses, such as business startup costs, business-use-of-home expenses, insurance, legal fees, interest and bank charges, office supplies, telephone and utilities, property tax, advertising costs and more. See the CRA’s list of eligible operating expenses.

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Photo by Kampus Production from Pexels

Are work clothes tax-deductible for self-employed workers in Canada?

Maybe, in the case of uniforms and protective clothing and shoes, but not everyday apparel. Talk to a tax preparer or an accountant about your situation. 

How do you report self-employment income in Canada?

When you complete your tax return, report your gross and net self-employment income (or loss) on lines 13499 to 14300. (If you have a loss, put parentheses around the dollar amount.) 


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