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Does selling 1 piece of personal use property on Etsy count as a business? I made $25

It was an LPS toy from 2008-ish. Not sure if selling on Etsy makes it a business or not.
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Does selling 1 piece of personal use property on Etsy count as a business? I made $25

There are different ways of doing this. As per our TurboTax article: You May Have Business Income and Not Even Know it!

 

You can also enter the income as occasional income in TurboTax Online, see the image below and enter under Tips, gratuities or occasional earning.

 

 

For further clarification, please call the Canada Revenue Agency (CRA) at 1-800-959-8281.

 

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