In case anyone in Canada is wondering how to declare their T5 income from istockphoto so that their expenses are taken into consideration, please see the following CRA page: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/104/rylts-eng.html
 
My tax software adds the income from istockphoto's T5 under line 104 so it gets added to the income from my day job. I caught this just before filing as it wasn't showing up in the income summary in Quicktax but does show up in the final return. We are supposed to declare the income on line 135 as self-employed income if we have expenses to declare.

I wasn't able to respond to the thread on istock as the system kept asking me to login so I posted here. Thought it might be helpful to others who do their own taxes.

Regards,

John