Self-employed

Important Notice
Under new Employment Insurance (EI) measures that come into effect in January 2010, if you are a self-employed person, as defined in these new measures, you will be able to voluntarily enter into an agreement with Service Canada to be eligible for EI special benefits. For more information about these new measures, go to Service Canada. If you enter into such an agreement, you will be required to calculate and pay EI premiums on your tax returns for the applicable years.

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

• Guide RC4110, Employee or Self-employed?
• RC4070, Guide for Canadian Small Businesses
• Guide T4002, Business and Professional Income guide

Government Partners

• Other government resources for business