Self-employment income is reported on the T1 General return on line 135 to line 143 and may be earned from a business you operate yourself as a sole proprietorship or with someone else as a partnership.
The topics below contain information about business income (lines 135 and 162), professional income (lines 137 and 164), and commission income (lines 139 and 166).
There is specialized information for sole proprietorships or partnerships involved in unique types of business operations. See Farming or Fishing, if your business involves these activities. See Rental income if your income is from a property.
If your business is incorporated, please see Corporations.
You can deduct outlays and expenses you incur for eligible Disability-related modifications made to a building in the year you paid them, instead of having to add them to the capital cost of your building. Eligible disability-related modifications include changes you make to accommodate wheelchairs. You can also deduct expenses paid to install or get disability-related devices and equipment.