Yes, the same tax rules apply to freelancers and gig workers as to everyone else. It's important to note that while most salaried people receive paychecks that are net of tax (i.e. the tax has already been deducted), freelancers are paid gross. This means that at the end of the year, you will owe the CRA taxes on what you earned. It is very helpful to save for your expected taxes through the year, so you're not left with a nasty surprise come April.