Self-employment income
Lines 135 to 143 - Net
Lines 162 to 170 - Gross

You may have self-employment income from a business, a profession, commission, farming, or fishing.

Business income includes income from any activity you carry out for profit or with reasonable expectation of profit. A business includes:

• a profession;
• a calling;
• a trade;
• a manufacture;
• an undertaking of any kind; and
• an adventure or concern in the nature of trade.

Employment income is not business income.

For more information about calculating and reporting your self-employment income or loss, we are redirecting you to the Business Web site.