Farmers and fishers

Most of the rules and tax legislation that apply to self-employed businesses will also apply to an individual or partners operating a farming business, a fishing business, or both. For example, keeping records and important dates for businesses also apply to farmers and fishers. Select a topic to find specific information for farmers and fishers.


In 2017, Guide T4004, Fishing Income, will no longer be published. It will be replaced by Guide T4003, Farming and Fishing Income. The T4003 will include tax information for both farmers and fishers.

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