This subsection covers the core Canadian tax terms that appear when income is earned outside a normal employee-payroll relationship.
What Belongs Here
Use this subsection when the question is about self-employed reporting, sole-proprietor activity, or the business-income language that later feeds into a personal return.
Best Starting Pages
Practical Reader Path
- Start with Business Income if you are still deciding what type of income you are looking at.
- Start with Sole Proprietorship if the question is about structure and who actually reports the income.
- Move to Business Forms when the next question is which reporting form or statement is involved.
In this section
- 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.