Lines 135 to 143 - Net income and Lines 162 to 170 - Gross income
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:
- a profession;
- a calling;
- a trade;
- a manufacture;
- an undertaking of any kind; and
- 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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