Classification of income sources

• 1 - Market income
• 1.1 - Employment income

1.1.2 - Net self-employment income

This category refers to the net income (gross receipts minus cost of operation and capital cost allowance) received during the reference period from self-employment activities, either on own account or in partnership. In the case of partnerships, only the person's share of income is included. Net partnership income of a limited or non-active partner is excluded.

It includes farming income, fishing income and income from unincorporated business or professional practice. Commission income for a self-employed commission salesperson and royalties from a work or invention with expenses associated are also included in this source.