Self employed Business, Professional, Commission, Farming, and Fishing Income: Table of Contents
T4002(E) Rev. 18
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The term income tax return used in this guide has the same meaning as income tax and benefit return.
Unless otherwise noted, all legislative references are to the Income Tax Act and the Income Tax Regulations.
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Table of contents
- Is this guide for you?
- What's new for 2018?
- 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)
- Appendix – Industry codes
- Online services
- For more information
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