Can I report self-employment income as other income if I have no expenses and the head company is no longer active?

[celine-turcotte]

In addition to my regular T4 income, I made $200 of non-T4 income this year as a jewelry representative. I have no expenses and the head company closed in February. Can I report the $200 as other income or do I need to report it as self-employment?

[rhino2 · Accepted solution]

If you are not claiming any expenses and it is non-recurring income, and there is no T-slip for it, it can be considered as occasional earnings and reported as other income on Line 104.

[celine-turcotte]

Thank you!