Self-employed Business, Professional, Commission, Farming, and Fishing Income: Table of Contents

T4002(E) Rev. 23

The term income tax return used in this guide has the same meaning as income tax and benefit return.

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This guide uses plain language to explain the most common tax situations. It is provided for information only and does not replace the law.

La version française de ce guide est intitulée Revenus d'un travail indépendant d'entreprise, de profession libérale, de commissions, d'agriculture et de pêche.

Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations.