Who taxes Internet income?

Two exciting questions about Canadians earning income abroad

• How do taxes work for a Canadian citizen producing creative content for an american publication? How about a Canadian providing 'e-training' to an American? I currently have a gig producing content for a subscription-based web-publication, based in the U.S. The publication is a registered LLC. I know that creative work is different from, say, contract work, but I'm still sort of confused about how it is treated, as income... I'm obviously not going to be getting a T4 or anything. In total, the income should come out to a little more then $1000 a month. How do I go about reporting this income? I'm sort of an income-tax noob, I'll concede up front. Slightly more obscure, I also occasionally do work teaching certain computer-skills to individuals from around the world, for which they pay me hourly. The skillsets involved are fairly obscure, and their instruction commands very good compensation. As an individual, how would this income be dealt with for tax purposes? I imagine it's different from the creative work, since i'm more accurately working in a sort of consultancy roll, albeit individual-to-individual, not to a business. In both cases, the work is done purely through the internet, with no physical interaction between parties. In the first case, the compensation would generally be via cheque; in the second it would be through something more like paypal. What's the easiest way for me to deal with this income? Is there a simple form for this sort of stuff, or is it complicated?

• Answer:

  Look, you need to talk to http://www.cra-arc.gc.ca/menu-e.html if you have questions. You could get misinformed here. You haven't even mentioned if you're an incorporated business or a sole proprietorship or partnership nor what province you're in.