Cash income tips gratuities cash sales
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
All business income must be reported, including cash sales and all tips and gratuities, cash or card. Self-employed people include tips in business income. Keep a record of every payment (date, amount, source) with receipts, register tapes or deposit slips.
Official source: canada.ca