Line 9946 – Your net income (loss)

You may have to adjust the figure from line 9946 before entering it on your income tax return. You may have filed Form T1139, Reconciliation of 2021 Business Income for Tax Purposes, with your 2021 income tax return. If so, you may have to fill in the same form for 2022. To find out if you have to file Form T1139, and calculate the amount of income to report on your 2022 income tax return, see Form T1139, Reconciliation of 2022 Business Income for Tax Purposes.