Line 236 - Net income

Net income is used to calculate certain federal and provincial or territorial non-refundable tax credits. We also use your net income, and if you are married or living common-law, your spouse or common-law partner's net income, to calculate amounts such as the Canada Child Tax Benefit, the goods and services tax/harmonized sales tax credit, the social benefits repayment, and certain non-refundable tax credits.

Enter, if it applies, your spouse's or common-law partner's net income in the "Information about your spouse or common-law partner" area on page 1 of your return. Enter this amount even if it is zero.

If the amount you calculate for line 236 is negative, you may have a non-capital loss. For more information, see line 252 - Non-capital losses of other years.

Completing your tax return

On line 236, enter the result of the amount on line 150 minus the total of the allowable deductions claimed on lines 207 through 235.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules