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 Business website.

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