Ok so I have kind of a weird situation

I'm major (18) and I have a minor (16) girlfriend

She is in France and I'm in Quebec

She is an artist and would want to do commisions, but she doesn't have a paypal

I, on the other hand, do have one, so I had the idea to share it with her, letting her retreive her money and use mine if she needs

The problem is

1- Considering she is a minor, are artistic commisions between individuals considered a taxable salary ?

2- If so, since it's a shared account, who has to declare the taxes ? Her since it's her money, or me since it's my account ?

3- If it's me... Who do I declare it to ? The French government since she is French ? Or the Canadian government since I'm in Quebec ?