If you are the owner of a small business/self-employed and the labourer was not an employee (with payroll deductions taken, etc.), that expense would be considered to be a subcontractor expense. To spot to enter this amount is in the Inventory section of the business interview - directly after the Income section of the business interview.
If you are using Forms mode in Turbotax CD/download, the amount will be entered on line 8360 of the T2125 form.
There is no limit on subcontractor expenses but you should give the worker a receipt of the total paid and keep a copy for tax purposes.
