Lines 13499 to 14300 - Self-employment income
Lines 13499 to 14300 - Self-employment income
Report your gross and net income (or loss) from self-employment income on lines 13499 to 14300 of your return. If you have a loss, show it on the applicable line using brackets.
If you had a restricted farm loss (RFL) in 2025, see Guide RC4060, Farming Income and the AgriStability and AgriInvest Programs Guide, for information on how to report it.
If you received a government loan, the loan is not taxable but you must include in your business income any portion of the loan that is forgivable in the year received.
If you received a subsidy, you must report it on your return for the tax year that you are considered to have received it in.
You must file Form T1139, Reconciliation of 2025 Business Income for Tax Purposes, with your 2025 return if your business year-end is not December 31, 2025.
You may have to make Canada Pension Plan (CPP) contributions on your self-employment earnings. See line 22200 on page 22.
Partnerships
If you were a limited or non-active partner, report your:
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net income (or loss) from rental operations on line 12600 of your return
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net farming income (or loss) on line 14100 of your return.
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other net income or losses on line 12200 of your return.
If you were an active partner and received a T5013 slip, report on the appropriate lines of your return:
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the gross amount from boxes 118, 121, 123, 125, and 127.
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your share of the partnership's net income (or loss) from boxes 101, 103, 116, 120, 122, 124, and 126
If you did not receive a T5013 slip, follow the instructions on the self-employment form that applies to you and report your share of the partnership's net income (or loss) on the applicable self-employment line of your return.
Attach to your paper return a copy of the completed self-employment forms or the partnership's financial statement showing your income and expenses.
Tax shelters
If you have a tax shelter, see "Other amounts you have to report on your return" on page 19.
If you need help
For more information about calculating your self-employment income, including enhanced capital cost allowance (CCA) calculations for certain property (for example, eligible zero-emission vehicles purchased after March 18, 2019, and before 2028), see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income.
