I declare fees paid as income. I don't declare reimbursements as income.
I only do jobs that are on my way in my personal/work life, so I don't declare driving expenses.
I don't know what will happen if I ever get audited.
SQM has some Canadian tax info on their site.
When a flower doesn’t bloom, you fix the environment in which it grows, not the flower.
Alexander Den Heijer