Code 80 - Fishers - Shareperson amount

Enter the amount paid or payable to the fisher from the proceeds of a catch based on the sharing arrangement agreed to before embarking on the fishing trip. Go to Fishing income.

Include this amount in box 24 (in box 56 for fishers in Quebec) and with code 78.

Do not include this amount in box 14.

Date modified:

2015-12-17