Self-Employment and Small Business

This section is for the terms that show up once income is earned outside a standard payroll relationship.

Use This Section When

• income is not fully handled by an employer payroll system
• instalments, T4A income, or business records start to matter
• you need the vocabulary around reporting self-employed or small-business activity

Browse This Section

• Business Income
• Business Forms

Start Here

• Business Income
• Sole Proprietorship
• T2125 Statement of Business or Professional Activities
• Small Supplier
• GST/HST Return
• Instalment Payment
• Remittance
• T4A Slip

Related Sections

• GST/HST
• CRA Process and Compliance

In this section

• Business Income
  Start with the Canadian tax terms used when income is earned through self-employment or a sole proprietorship.
  • Business Income
    Learn what business income means in Canadian tax context and why it changes records, deductions, and filing workflow.
  • Sole Proprietorship
    Learn what a sole proprietorship means in Canadian tax context and why it does not create a separate personal income-tax filer.