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:

  • line 135, business income
  • line 137, professional income
  • line 139, commission income
  • line 141, farming income
  • line 143, fishing income

There is information for sole proprietorships or partnerships involved in unique types of business operations. Go to farmers and fishers, or daycare in your home if your business involves these activities. If your income is from a property, go to rental income. If you sell lottery tickets, go to lottery prize commissions.

If your business is incorporated, go to 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, go to EI Special Benifits for Self-Employed People.



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