Self-employed Business, Professional, Commission, Farming, and Fishing Income: Table of Contents
T4002(E) Rev. 21
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La version française de ce guide est intitulé 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 federal Income Tax Act or, where appropriate, the federal Income Tax Regulations.
Table of contents
- Find out if this guide is for you
- What's new for 2021
- Chapter 1 – General information
- Chapter 2 – Income
- Chapter 3 – Expenses
- Chapter 4 – Capital cost allowance
- Chapter 5 – Eligible capital expenditures
- Chapter 6 – Losses
- Chapter 7 – Capital gains
- Capital cost allowance (CCA) rates
- How to calculate the mandatory inventory adjustment (MIA)
- GST/HST for farmers and fishers
- Appendix – Industry codes
- Digital services
- For more information
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