[Canadian CC]

I am concerned that I have this right - I have read that if I use sub-leasing to pay my rent and I don't make money over and above my rent that needs to be paid, that it isn't rental income. Is this true?
!

Technically, if you receive money from rent, you should declare it. However, you can also declare all related expenses you have to "make" this money.

Therefore, if your rent cost $1000 and you splitting expenses 50%/50%, you will earn $500 a month from your roomate but spend $500 (half of your rent) to earn this money. So the sum is $0... you declare your income, but it turns out to be a $0 income ;-)