H works for salary at a co. that paid him extra income as a "contractor" for guiding. Where do I put this xtra income and GST that was charged. he has no bus or gst no.

where do you put extra income not on a t4 that was paid out like a contractor using an invoice and charging GST when you don't have a business number or GST number.  Total income about 5k.  company insisted on paying this way.