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Calculating income and loss |
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Income |
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Loss |
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Employment income or loss (lines 10100 and 10400 minus lines 20700, 21200, 22900, and 23100) |
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Investment income or loss (lines 12000 and 12100 minus line 22100) |
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+ |
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+ |
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Partnership (limited or non-active partners) income or loss (from line 12200) |
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+ |
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+ |
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Rental income or loss (from line 12600) |
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+ |
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+ |
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Business income or loss (from line 13500) |
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+ |
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+ |
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Professional income or loss (from line 13700) |
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+ |
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+ |
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Commission income or loss (from line 13900) |
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+ |
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+ |
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Farming income or loss (from line 14100) |
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+ |
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+ |
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Fishing income or loss (from line 14300) |
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+ |
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+ |
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Taxable capital gains (from line 12700) |
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+ |
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Capital gains reduction (from line 12701) |
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+ |
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Non-taxable income (from line 14700) |
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+ |
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Net capital losses of other years (from line 25300) (see note 1) . |
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+ |
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Capital gains deduction for qualifying business transfer (from line 25395) |
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+ |
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Capital gains deduction (from line 25400) |
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+ |
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Business investment loss (from line 21700) |
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+ |
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Canadian Armed Forces personnel and police deduction (from line 24400) |
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+ |
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Security options deductions (from lines 24900 and 24901) |
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+ |
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Other payments deduction (from line 25000) |
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+ |
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Income exempt under a tax treaty, adult basic education tuition assistance, and deduction for employees of prescribed international organizations (the part included on line 25600) |
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+ |
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Income from other sources (from lines 11300, 11400, 11500, 11600, 11700, 11900, 12500, 12800, 12900, 12905, 12906, 13000, and 13010) |
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+ |
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Total |
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= |
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A |
= |
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B |