T4002(E) Rev. 23

The term income tax return used in this guide has the same meaning as income tax and benefit return.

The CRA's publications and personalized correspondence are available in braille, large print, e-text and MP3. For more information, go to Order alternate formats for persons with disabilities or call 1-800-959-5525.

If you are outside Canada and the United States, call 613-940-8495. The CRA only accepts collect calls made through a telephone operator. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. This service operates in Eastern Standard Time and is open Monday to Friday from 8 am to 8 pm and Saturday from 9 am to 5 pm.

This guide uses plain language to explain the most common tax situations. It is provided for information only and does not replace the law.

La version française de ce guide est intitulée Revenus d'un travail indépendant d'entreprise, de profession libérale, de commissions, d'agriculture et de pêche.

Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations.