Are Side Hustle Earnings During Major Events Taxable in Canada?

When a big event rolls into town, whether it's an epic music festival or an international sports tournament, some look past the buzz to see it for what it really is: an economic engine. Local businesses stand to benefit, as do creative and enterprising individuals who view this as an opportunity to earn extra income—and there's no shortage of opportunities in Canada this year.

Perhaps you're thinking about taking on a short-term job or starting a side hustle to cater to the out-of-town crowds attending events such as the 2026 FIFA World Cup or the Osheaga Music Festival. Of course, locals aren't the only ones looking to make bank from these events. Often, employers bring foreign workers into Canada to augment their staff.

No matter how you earn your money, remember your income is fully taxable.

Canadian residents starting side hustles or jobs during an event

Whether you're looking to run a bit of a side hustle or land a short-term gig as an employee at one of these major events, here are some of the potential tax implications and what the Canada Revenue Agency (CRA) expects from you.

Self-employment during a major event

Renting out your condo. Offering rides. Delivering food. Selling custom gear to complete a fan's look. These are a few ways Canadians might tap into popular online gig platforms like Airbnb, Vrbo, Uber, and Etsy when big events blow into town. Just note, these platforms are required to report users' income to the CRA.

The rules, however, vary depending on the type of side hustle—whether you're a rideshare or delivery driver or a ticket reseller (note, Ontario recently imposed a cap on resale prices), running event-related gigs (think translation, photography, guiding tours, or selling merchandise), or a content creator monetizing event coverage through vlogs, sponsorships, or brand deals.

Likewise, short-term rental income, from a condo to a parking space, must also be reported. Typically, this is done through Form T776, or Form T2125 if you provide hotel-like services. In Toronto and Vancouver, a short-term rental must be the host's primary residence, and it must comply with municipal and provincial/territorial requirements to qualify for expense claims (such as mortgage interest, utilities, insurance, and maintenance). 

And if your sales exceed $30,000 in a single calendar quarter or within four consecutive calendar quarters, you'll need to register for a GST/HST number and start charging sales tax.

Come tax time, all of your self-employed income will need to be reported as income on Form T2125.

Record-keeping for self-employed Canadians

When you're making money on the side, it's vital to keep detailed records of your earnings and expenses, in case the CRA asks for details. Here are a few tips:

• Track your earnings from all income sources using a spreadsheet or bookkeeping software.
• Keep receipts for expenses, including those you pay for in cash. Receipts should show the date and the supplier's name.
• Keep other documents, such as invoices and contracts, organized in one place.
• Separate your personal and business finances. This includes splitting expenses (like your internet bill or vehicle costs), opening a business bank account and credit card, etc. This will make it easier to deduct business expenses at tax time.
• Start setting aside funds for income tax and Canada Pension Plan contributions (as a self-employed person, you will pay both the employer and employee portions of CPP).

Working a short-term job during a major event

Businesses such as event venues, tourist attractions, and restaurants may hire extra help for major events. Here's what to keep in mind:

• Even if you're only employed for a few weeks or months, your income is taxable.
• Any cash or digital payments you receive—for example, tips and gratuities for wait staff and bartenders—are taxable. The CRA is paying close attention to the cash economy, so keep detailed records of your earnings.
• Your employer will deduct income tax, CPP contributions and Employment Insurance (EI) contributions from your pay.
• At tax time, your employer will issue a T4 slip, which summarizes your earnings and deductions for the year. Report these amounts and any additional income (tips, gratuities, bonuses, etc.) on your T1 General Tax Form.

Tax basics for non-resident workers

If you're a non-resident worker who's coming to Canada as an employee of an event organizer, a brand sponsor, or a media outlet, for example, here's what you need to know:

• Employment income earned in Canada is taxable in Canada. Your home country may have a tax treaty to avoid double taxation—consult its tax authority.
• For employees, Canadian employers must deduct income tax and remit it to the CRA.
• For self-employed contractors, Canadian employers must withhold 15% of gross payments.
• Under some tax treaties, employment income may be exempt if it's below a certain amount, you were in Canada for 183 days or less, and the income came from an employer that is a non-resident of Canada and doesn't have a permanent establishment in Canada. Contact the CRA to check if this applies to your situation. If it does, you can submit a waiver.
• Waiver applications should be submitted 4 to 6 months before you arrive in Canada for the event.
• If you're a non-resident coming to Canada to work for a non-resident employer, you might get an exemption from Canadian withholding tax if your employer applies for a Non-Resident Employer Certification (Form RC473).
• Non-residents who aren't eligible for a Social Insurance Number (SIN) must get an Individual Tax Number (ITN). You'll need an ITN to file an application to waive or reduce tax withheld from your pay, and to file a Canadian tax return, among other tasks.
• At tax time, use the CRA's tax package for the province or territory where you earned employment income.

Learn more about income tax in Canada for non-residents, including how to determine your residency status.

Don't try to bend income tax rules

Big events create short-term earning opportunities, but the tax rules do not change: if you make money, the CRA expects it to be reported.