Line 104 is the appropriate line to report these casual earnings. These earnings are not subject to EI or CPP. However with regard to CPP, she can elect to pay CPP on these earnings. If she chooses to do so, TurboTax will automatically calculate the amount. If she chooses not to, no amount will be calculated or assessed. You should also be aware that these earnings are eligible for the Canada Employment Amount of up to $1,146 which is a non-refundable credit. TurboTax will automatically calculate this amount. For more info, please see http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/104/ntrprtd-eng.ht...
