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 also applies to farmers and fishers. Select a topic to find specific information for farmers and fishers.

Notice to the reader 

As of 2018, Guide T4003, Fishing and Farming Income, is no longer published. Instead, use Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income. The current version of Guide T4002 includes tax information for all types of self-employment.

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