Self-employment income 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 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 Taxes website.
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