Should I claim a one time side job I did for a business where they cut me a check for $80? I do not operate a business, just did a one time small job.

[TurboTaxKim · Accepted solution]

CRA requires you to claim all income you earn from employment or jobs. As this amount is less than $3,500, you do not need to claim it as Self-Employment, you can claim as "Other Employment Income". 

Here's how to report that "small job income":

If you have Employment Income not reported on a T4 slip, and it is under $3,500;

• Go to the Income Tab > Other Income Sources > Income not reported on a T-Slip.
• Check the box - Received tips, gratuities, occasional earnings, or other employment income.
• Continue to the page "Other Employment Income Sources" and make your entry.

If your occasional earnings exceed $3,500 gross, CRA requires you to report this a "Self-Employed" earnings on a T2125 Statement of Business Activities. You will be required to pay CPP contributions on any net amount (after expenses) that is over the $3,500 threshold.