Hello guys,
I d like know my wife sell some arts. she made little bit money lastyear around 4k. some of them received cash and most of them in etransfer. I want to know can I show her income as self employeed on tax. do i need to register company and get gst number. can i show here expense as well.Do I need to keep all records. Your help is appreicated.
Thanks,

I am not expert on this topic, but this kind of work belongs to hobbies and yes you can include income including cash and you can claim expenses. You should keep receipts and records, but revenue agency will not chase small stuff such as this, so you should be good.

You should apply for GST is this is going to be a recurring thing and the income is more than a certain amount. You can check on official site.

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A Proud Indian Canadian