RRP1
Level 1

Foreign Income re self employment

If a Canadian self employed graphic artist receives USA income for work done in Canada for a USA firm, aside from reporting this income on line 10400 as foreign income of their tax return how does the individual report this income as part of their overall Canadian self employed business. is this money taxable by the CRA or does this individual have to declare this income on a USA tax return or is this addressed in the Canada/USA reciprocal tax treaty and taxes are paid to the CRA for the foreign income amount?