TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The total annual gross income from business or self-employment before any personal income tax deductions or deductions for capital cost allowance or depreciation but after deducting the following expenses and allowances related directly to that income: (i) accounting and legal expenses; (ii) advertising expenses; (iii) business tax, fees, licences, dues; (iv) insurance expenses; (v) interest, bank charges; (vi) maintenance and repairs expenses; (vii) motor vehicle expenses (except capital cost allowance); (viii) office expenses; (ix) salaries (including employer’s contributions); (x) expenses related to computers and equipment; (xi) other charges claimed as expenses or allowances for the purposes of determining the annual net taxable business or self‑employment income of the individual.  3, record 1, English, - self%2Demployment%20income

Record number: 1, Textual support number: 1 CONT

For tax purposes, income from self-employment includes business income, professional income, commission income, farming income, and fishing income.  4, record 1, English, - self%2Demployment%20income

Record number: 1, Textual support number: 1 OBS

self-employment income: term used on the T1 income tax return form.  5, record 1, English, - self%2Demployment%20income

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Revenu qu'un particulier tire d'un travail qu'il fait pour son propre compte et qui, contrairement à un revenu de salarié, ouvre droit à la déduction des frais engagés pour le gagner et à l'amortissement fiscal.  2, record 1, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record number: 1, Textual support number: 1 OBS

revenu d'un travail indépendant : terme utilisé dans le formulaire relatif à la déclaration d'impôt T1.  3, record 1, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record 1,  Textual support,  Spanish