I’m sorry, I misunderstood and read the question as “how much before I declare ind. income (i.e. file a return).” I think you should declare all your income. If you don’t make much, you’ll probably get a refund so it’s worth your while; but it should be up to the government to decide how to treat your income (or anyway, the forms provided by the government that helps you calculate what you owe/get back) , not the individual. But yeah, to answer your question, there are published guidelines for that, so look to your relevant government body – the info is probably available on their website (I’m in Canada, so that would be the CRA).