Earned Income for an Unincorporated Business Owner or Partner

An unincorporated business is one which is partly or wholly owned by you and in which you are working full or part-time.

Earned Income for an unincorporated business owner is your share of the business income, less your share of business expenses that are deductible from income under the Income Tax Act (Canada).

Earned Income does not include income from pension plans, retirement plans, profit-sharing plans, stock savings plans, deferred compensation plans, insurance policies and annuities, interest, rents, royalties and investment income or any other form's) of income which does not depend on you engaging in an occupation.

To calculate your earned income, please proceed with step 2:

Step 2 - Earned Income Calculation

1.  Current Gross Income (before taxes) ($) 
2.  Deductible Business Expenses ($)