Part 3A – Business income

Fill in this part only if you have business income. If you have professional income, leave this part blank and fill in Part 3B. If you have both business and professional income, you have to fill in a separate Form T2125 for each.

If you have self-employed commission income, including all income (both monetary and non monetary) earned as a social media influencer or from ride sharing services, the Canada Revenue Agency treats it as part of your business income. Include your commission income in amount 3A of Part 3A. Make a note for yourself for how much commission income you include in amount 3A. You will need to know the gross and net commission income to enter in your income tax return.

• Gross sales, commissions or fees
• Adjusted gross sales – Amount 3G

Gross sales, commissions or fees

Your sales include all sales, whether you received or will receive money, services, or other goods that have bartering or monetary value (such as credit units). Bartering is when two people agree to exchange goods or services without using money. For more information, go to Interpretation Bulletin IT-490, Barter Transactions.

At amount 3A, enter the gross sales, commissions or fees (including GST/HST, collected or collectible).

At amount 3B, enter any GST/HST, provincial sales tax, returns, allowances, discounts and GST/HST adjustments (included on amount 3A).

Adjusted gross sales – Amount 3G

Amount 3G (Adjusted gross sales) is the total of amount 3C plus amount 3F.

Enter your sales, commissions, and fees minus any GST and PST, or HST, and any returns, allowances, and discounts, if these have been included in your sales.

Enter this amount on line 8000 – Adjusted gross sales or adjusted professional fees, in Part 3C of Form T2125.

Forms and publications

• Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income
• Form T2125, Statement of Business or Professional Activities
• Form GST34, Goods and Services Tax/Harmonized Sales Tax Return for Registrants