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

T4002(E) Rev. 22

The CRA's publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. For more information, go to Order alternate formats for persons with disabilities or call 1-800-959-5525.

If you are outside Canada and the United States, call 613-940-8495. The CRA only accepts collect calls made through telephone operators. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay.

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

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