My girlfriend will be coming to Canada with me from the UK. She will be on an eTA (Visitor Status) and would like to do video game live streams while she is there. Is she allowed to do so and receive donations and subscriptions on an eTA or will she need a Working Holiday Visa for that?

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There are some rules for visitors (non-residents). You can open a bank account using your passport if you want, then on the following year you will be required to fill a tax return as non-resident:

You can see more at CRA website: https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/non-residents-canada.html

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