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You should register a business if you're making money to protect yourself legally. In the US we have LLCs, Europe has B.V., etc that limit the owner's liability from lawsuits and other BS. I keep it simple and have one LLC for all of my projects. These are generally inexpensive to set up, maybe a few hundred dollars.

Not sure what Canada has as my business is in the US, but any tax accountant or small business lawyer will be able to tell you what to do. There's nothing special about being an "indie hacker" -- you operate a business and make income just as everyone else so you will need to pay tax in Canada while you have tax residency there

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