Code 79 - Fishers - Net partnership amount

Enter the amount that is the product of the gross income (or gross value of the catch) reported under code 78, minus the 25% prescribed amount and the total amount paid to the sharepersons reported under code 80, multiplied by your partnership agreement allocation. Go to Fishing income.

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

Do not include this amount in box 14.

Date modified:

2015-12-17