If you are not earning any profits from your MLM "business", you do not have to include this as income.
If you were selling the products to others and generating some income, you could complete the T2125 - Statement of Business Activities to report this income and reduce it by claiming your expenses as deductions. However, if your expenses exceed your income and you are constantly in a loss situation, CRA can look at this as a "hobby" and you have no "reasonable expectation of profit" (REOP) and disallow any loss claims you currently have, as well as adjust your prior year tax returns.
