In Canada, all income earned from online platforms, including small amounts from Amazon Mechanical Turk (MTurk), is generally considered taxable income by the Canada Revenue Agency (CRA). While $2.50 is minimal and unlikely to result in tax owed, the technical requirement is to report all sources of income. 

For such a small amount ($2.50), it is generally considered negligible, but technically all income is reportable

How earning from online platforms can impact your taxes

For definitive advice, consult the Canada Revenue Agency (CRA)—1-800-959-8281.

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