Currently Being ModeratedFeb 20, 2013 9:18 AM (in response to xirtam)
You got two strikes against you here, one as you note this is a developer forum not a tax assist one and two you're Canadian so you tax laws are going to be different from the majority of users here.
Having said that in the States a value of $100 would not have to be reported separate from an individuals personal tax return. That is there would be no need to file a separate business return, However there may be tax advantages to doing so. If you report this as business income you may be able to take thinks the the cost of the computer, supplies, etc as deductions and save on your overall taxes. Each individual is different and again this applies to the States.
So the best thing you can do is consult a Canadian tax advisor to see what your obligations and options are.