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What is fishing income?

Fishing income includes income from the sale of fish, shellfish, crustaceans, and other marine products. It also includes income from grants, credits, rebates, subsidies, compensation for loss of fishing income or property, and other income.

You can earn fishing income as a self-employed fisher or as a partner in a fishing partnership. It does not include income you earned working as an employee in a fishing business. If you are not sure whether you are a self-employed fisher or an employee, see the Fishers and Employment Insurance guide.

Fishing activities that generate fishing income include:

  • salt water fishing - boat owners with crewshares;
  • salt water fishing - boat owners without crewshares;
  • salt water fishing - sharesman;
  • inland fishing - boat owners with crewshares;
  • inland fishing - boat owners without crewshares;
  • inland fishing - sharesman; and
  • animal aquaculture.

See Chapter 2 of the Fishing Income guide for more information on fishing income and how to report it on Form T2121, Statement of Fishing Activities.

Forms and publications

Date Modified: 2007-01-02

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