Business or professional income
Services and information
Summary of business or professional income types, industry codes, capital cost allowance, and expenses.
Find the industry code for your main business activity.
Report income from farming, fishing, rentals, and partnerships.
Claim capital cost allowance, key topics of interest, and related forms and publications.
How to report business expenses, and learn what qualifies as a business expense.
How to claim business tax credits, including provincial or territorial tax credits.
Determine what constitutes a record, how to keep records, and information about different types of records.
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