Sole proprietorships and partnerships

Self-employment income is reported on line 13500 to line 14300 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.

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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 Benefits for Self-Employed People.


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