It depends. If she is self-employed, she can claim this income in the “Self-Employment” section. Click on the “Find” icon in the blue menu and search for “self”. Select “Self-Employment Summary” and then click the “Go” button.
If she is employed and just doesn’t get any slips, she can report it as “Other Employment Income”. Click “Find” and search for “Employment Status” (you may need to scroll down), then select it from the list and click on the “Go” button.
Check off “Received tips, gratuities, occasional earnings, or other employment income”, then click the “Continue” button.
On the “Other Employment Income Sources” page, fill in the top line, “Tips, gratuities or occasional earning not reported on a tax slip from the payer”, then click the “Continue” to save your changes.