Yes. CRA Requires All Self-employment Income To Be Reported Regardless Of The Amount, Including Income Below 3,000 Dollars. There Is No Minimum Reporting Threshold For Self-employment Or Business Income In Canada. The 3,000 Dollar Figure That Sometimes Causes Confusion Is Related To The CPP Contribution Threshold And The Tax Instalment Requirement - It Is Not A Reporting Exemption. All Self-employment Income, Including Small Amounts Earned Casually, Must Be Reported On Your T1 Return In The Year It Was Earned.