If you earn compensation for serving on a jury, the Canada Revenue Agency requires you to report it as income. Include it with miscellaneous types of income such as training allowances or trust payments on Line 13000 – Other Income of your Income Tax and Benefit Return, but remember you may deduct expenses.
For example, if you paid for parking while you were on jury duty, you can deduct this expense from the juror’s fees that you are reporting as income. Do not deduct any expenses for which you were reimbursed.
For example, if you spent $30 on parking but were reimbursed for $20 of this expense, you could deduct $10 from your juror income. In this situation, if you have $200 of income earned as a juror, you would only need to report $190 of it.