Where do casual labour expenses get entered on a T2125 form? line 9060? line 8340? line 8360? She occasionally gets help from others, no goods involved, just services.

For example, she has her mother help out at times, I'm finding it difficult to determine the real difference between line 9060 and line 8340.  If  necessary, we could go the sub contracting route and have her mom write an invoice and put it on line 8360 correct?  The language is a little confusing 8340 and 8360 specify "goods" sold and manufactured, but she does not do this, simply services for decorating .