It is possible for compensation to also be business activity income. Compensation, tax-wise, simply refers to getting paid to provide labor or a service. Whether that service is a business activity of the service provider is a separate question. (Labor is generally not a business activity, and generally employees are treated as providing labor to their employer).
IOW, mining is compensation, but if it is a business activity of the miner, then they can deduct their losses/expenses against their mining gains. Someone who only mines as a hobby (i.e., they don't put much effort into it or attempt to maximize profits or minimize losses) doesn't get to do that even though they are also providing a service.
It is possible for compensation to also be business activity income. Compensation, tax-wise, simply refers to getting paid to provide labor or a service. Whether that service is a business activity of the service provider is a separate question. (Labor is generally not a business activity, and generally employees are treated as providing labor to their employer).
IOW, mining is compensation, but if it is a business activity of the miner, then they can deduct their losses/expenses against their mining gains. Someone who only mines as a hobby (i.e., they don't put much effort into it or attempt to maximize profits or minimize losses) doesn't get to do that even though they are also providing a service.