You must file a tax return because you are self-employed and you might owe tax to the Canada Revenue Agency (CRA).
To learn more about this, please read this TurboTax article: Who Is Required to File an Income Tax Return?
As per TurboTax, you’ll claim your gross income from the business (including tips), deduct any expenses to calculate the net business income, and report the GST/HST paid. If you've made less than $30,000 for the year, you do not need to collect or report GST/HST.
The way you receive tips can make a difference in how you report them. To learn about this, please read the following TurboTax article: What You Need to Know About Tips, Gratuities and Your Taxes
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