Vous consultez une page Web conservée, recueillie par Bibliothèque et Archives Canada le 2007-11-15 à 00:30:28. Il se peut que les informations sur cette page Web soient obsolètes, et que les liens hypertextes externes, les formulaires web, les boîtes de recherche et les éléments technologiques dynamiques ne fonctionnent pas. Voir toutes les versions de cette page conservée.
Chargement des informations sur les médias

You are viewing a preserved web page, collected by Library and Archives Canada on 2007-11-15 at 00:30:28. The information on this web page may be out of date and external links, forms, search boxes and dynamic technology elements may not function. See all versions of this preserved page.
Loading media information
Canada Revenue Agency
Symbol of the Government of Canada

Sole proprietorships and partnerships

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.

Related topics

Did you know?

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.