Lines 13499 to 14300 – Self-employment 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 that 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 Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income.

Completing your tax return

Report your gross and net income (or loss) from self-employment income on lines 13499 to 14300 of your return. If you have a loss, show it in brackets.

If you received federal government, or provincial or territorial government assistance (or both) related to COVID-19 for your business, such as the CRHP, THRP, HHBRP, or FHBGP, you have to include these amounts in your business income or reduce your expenses by the amounts that you received.

If you received a government loan, the loan is not taxable but you have to include in your business income any portion of the loan that is forgivable in the year received.

If you received a subsidy, you must report it on your return for the tax year that you are considered to have received it in. A subsidy under the CRHP, THRP, or HHBRP is generally considered to have been received on the last day of the claim period it relates to. For example, if you applied for and received a subsidy for claim period 25 (January 16 to February 12, 2022), the CRA considers you to have received the amount on February 12, 2022. 

You have to file Form T1139, Reconciliation of 2022 Business Income for Tax Purposes, with your 2022 return to keep a year-end that does not finish on December 31, 2022.

Guide T4002 includes information you may need to calculate your self-employment income, including enhanced capital cost allowance (CCA) calculations for certain property (for example, eligible zero-emission vehicles purchased after March 18, 2019).

If you were a limited or non-active partner, report your net income (or loss) from rental operations on line 12600 of your return and your net farming income (or loss) on line 14100 of your return. Report other net income or losses on line 12200 of your return.

If you were an active partner and received a T5013 slip, report on your return the gross amount from boxes 118, 121, 123, 125, and 127. Report your share of the partnership’s net income (or loss) from boxes 101, 103, 116, 120, 122, 124, and 126 on the applicable lines of your return. If you did not receive a T5013 slip, follow the instructions on the applicable self-employment form and report your share of the partnership’s net income (or loss) on the applicable self-employment line of your return.

For more information, contact the CRA.

To claim deductions, losses or credits from a tax shelter, see tax shelter.

Partnerships and COVID-19 government assistance

If you are a partner in a partnership that received COVID-19 government assistance, such as the CRHP, THRP, or HHBRP, and reported it in box 114 of your T5013 slip, enter it at amount 5A of Form T2125, Form T2042, or Form T2121, whichever applies. Do not enter this amount on line 13000 of your return.

If you are a partner in a partnership that does not have to file a partnership information return, do not include the COVID-19 government assistance on line 13000 of your return. Instead, enter it on the appropriate line of Form T2125, Form T2042, or Form T2121, whichever applies. For more information, see Guide T4002.

Forms and publications

• Income Tax Package – Guide, return, and schedules
• Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income
• Form T1139, Reconciliation of 2022 Business Income for Tax Purposes
• Form T2042, Statement of Farming Activities
• Form T2121, Statement of Fishing Activities
• Form T2125, Statement of Business or Professional Activities