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 Farmers, Fishers, or Daycare in your home if your business involves these activities. See Rental income if your income is from a property.
If your business is incorporated, see Corporations.
Self-employed Canadians can now register to be eligible to receive Employment Insurance special benefits, which include maternity, parental, sickness and compassionate care benefits. For more information on eligibility and application, visit Service Canada.
Forms and publications
- Guide T4002, Business and Professional Income
- Form T2125, Statement of Business or Professional Activities
- Form RC59, Business Consent Form
- Authorizing a business representative
- Contact person
- Daycare in your home
- Instalment payments
- Rental income
- Service Canada
- Making payments for individuals
- Tax Shelters
- Video series: Reporting Business Income and Expenses
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