Report your freelance income and expenses on your personal tax return, usually using form T2125.

Gather your invoices, payment records, and receipts. You can deduct reasonable expenses you paid to earn that income. If something is used for work and personal reasons, like your phone, claim only the business portion and keep a note of how you worked it out.

The "business income/form T2125" section in Better Tax goes into much more detail about how and what to report.

As no tax is withheld on these earnings you will need to pay tax and CPP premiums when you file your tax return. This frequently means you will have a balance owing instead of a tax refund. You may want to use our tax calculator to get an estimate of your potential balance owing.

If you're registered for GST/HST, that return is separate from your personal income tax return. You can file that with the CRA directly.