Sole proprietorships and partnerships

Self-employment income is reported on line 135 to line 143 of your income tax and benefit return. This income may be earned from a business you operate yourself as a sole proprietorship or with someone else as a partnership.

The topics below contain information about:

  • business income (lines 135 and 162)
  • professional income (lines 137 and 164); and
  • commission income (lines 139 and 166).

There is information for sole proprietorships or partnerships involved in unique types of business operations. See Farmers and fishers, or Daycare in your home if your business involves these activities. If your income is from a property, see Rental income. If you sell lottery tickets, see Lottery prize commissions.

If your business is incorporated, see Corporations.


Self-employed Canadians can now register to be eligible to receive Employment Insurance special benefits, which include maternity, parental, sickness and compassionate care benefits. For more information on eligibility and application, visit Service Canada .



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