Code 78 - Fishers - Gross income

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Code 78 - Fishers - Gross income

Enter the amount paid or payable to the fisher from the proceeds of a catch. Do not include this amount in box 14.

In addition, report either the net partnership or owner amount using code 79 or the shareperson amount using code 80. For more information, go to Fishing income.

Note

This income does not include amounts paid for a catch or part of a catch made by other persons who were not members of the crew. For more information, see "Calculating the insurable earnings of a fisher" in Guide T4005, Fishers and Employment Insurance.

Date modified:
2015-12-17