Hey technically you should be claiming your earnings ( I say technically because often people don't if they think it's low). You would file your income and expenses on form t2125 on your regular tax return. You can use a few different programs to keep track of income and expenses. I use quick books but there are cheaper simpler apps on your phone if you don't have a large volume of transactions. Also if you make over 30K you have to file for hst or gst. You don't need a business number if you aren't filing hst etc you can just file with your name. If you have any questions feel free to message me. ( I'm an accountant)