Canada Revenue Agency
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Self-employed

What's new for Self-employed

Changes to the Canada Pension Plan (CPP) for individuals who are 60 years to 70 years of age

If you are self-employed, we consider that you have a business. If you have a business by yourself, we consider you have a sole proprietorship. If you have a business with a partner, we consider you a have partnership.

If your business is incorporated, see Corporations.

Forms and publications

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