Self-employed Business, Professional, Commission, Farming, and Fishing Income: Table of Contents
T4002(E) Rev. 22
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The term income tax return used in this guide has the same meaning as Income Tax and Benefit Return.
This guide uses plain language to explain the most common tax situations. It is provided for information only and does not replace the law. If you need help after you read this guide, call our Business Enquiries line at 1‑800‑959‑5525.
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 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 2022
- Chapter 1 – General information
- Chapter 2 – Income
- Chapter 3 – Expenses
- Chapter 4 – Capital cost allowance
- Chapter 5 – Losses
- Chapter 6 – Capital gains
- Capital cost allowance (CCA) rates
- How to calculate the mandatory inventory adjustment (MIA)
- GST/HST for farmers and fishers
- Digital services
- For more information
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