How do I claim supplies needed for work as a referee?

[gmsladen]

In addition to my full time job, I started refereeing in 2015. I needed to purchase clothing and other accessories for this occasional work. For the referee work, I am obviously not "employed" like a normal job. I get no T4. Do I create a business for this or can the expenses and income be claimed as occasional earnings or something like that?

[Delphision · Accepted solution]

If it isn't a significant amount of income, you can report it as income not on a T4 slip.  You will find that under the income tab.  Bear in mind that clothing is not deductible as there is a Canada employment credit of $1,146 which is expect to help absorb some of those costs.

[gmsladen]

Thank you. What is and what isn't a significant amount of income?

[Delphision]

I would think that if it is regular payments, through part of the year, and amounted to $3,000 or over, you would be better off to report it as self-employment.  That allows you to take deductions for expenses, such as travel, a portion of vehicle costs, etc, rather than just reporting the whole amount as income.