Self-employment income:
Lines 13499 to 14299 – Gross income, and 
Lines 13500 to 14300 – Net income 

Note: Lines 13499 to 14299 were lines 162 to 170 and lines 13500 to 14300 were lines 135 to 143 before tax year 2019.

You may have self-employment income from a business, a profession, commission, farming, or fishing.

Business income includes income from any activity you carry out for profit or with reasonable expectation of profit. A business includes any of the following:

  • a profession
  • a calling
  • a trade
  • a manufacture
  • an undertaking of any kind
  • an adventure or concern in the nature of trade

Employment income is not business income.

For more information about calculating and reporting your self-employment income or loss, see the Business website.

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