Line 23600 – Net income

Note: Line 23600 was line 236 before tax year 2019.

The net income is used to calculate federal and provincial or territorial non-refundable tax credits. The CRA also uses your net income, and if you are married or living common-law, your spouse's or common-law partner's net income, to calculate amounts such as the Canada child benefit, GST/HST credit, social benefits repayment, and certain other credits.

If it applies, enter your spouse's or common-law partner's net income in the "Information about your spouse or common-law partner" area on page 1 of your return. Report this amount even if it is zero.

If the amount you calculate for line 23600 of your return is negative, you may have a non-capital loss. Complete Form T1A, Request for Loss Carryback, to calculate your loss and any amount you may want to carry back to your 2018, 2019, or 2020 returns. Do not file an amended return for the year or years you apply the loss to.

Completing your tax return

Claim on line 23600 of your return the result of the amount from line 15000 minus the total of the allowable deductions claimed on line 20700 to line 23500.

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