TAXABLE INCOME
Listed below are types of taxable income for Canadian Income tax purposes.
- Apprenticeship incentives
- Bond income
- Business income
- Capital gains
- Child support if agreement or court order is prior to May 1, 1997
- Cleric’s housing allowance
- Commission income from sales, self-employed
- Canada Pension Plan (CPP)/Quebec Pension Plan (QPP) child benefits
- Canada Pension Plan (CPP)/Quebec Pension Plan (QPP) death benefits
- Canada Pension Plan (CPP)/Quebec Pension Plan (QPP) disability benefits
- Canada Pension Plan (CPP)/Quebec Pension Plan (QPP) lump-sum payments
- Canada Pension Plan (CPP)/Quebec Pension Plan (QPP) survivor benefits
- Dividends from taxable Canadian corporations
- Earnings…employment income
- Earnings on life insurance policies
- Employment Insurance (EI) benefits
- Employment Insurance (EI) income
- Employee profit sharing plans
- Farming income
- Fishing income
- Foreign income: business income
- Foreign income: currency exchange rates
- Foreign income: dividends, interest
- Foreign income: employment income
- Foreign income: pension income
- Foreign income: rental income
- Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Quebec Sales Tax (QST) rebates
- Group term life insurance plan premiums paid
- Guaranteed investment certificates: bank accounts, term deposits, & guaranteed income certificates
- Home Buyers’ Plan (HBP) repayments
- Investment income
- Interest income
- Lifelong Learning Plan (LLP) repayments
- Net partnership income
- Net federal supplements
- Old Age Security pension income
- Pension splitting income
- Professional income, self-employed
- Registered Education Savings Plan (RESP) income
- Registered Retirement Income Fund (RRIF) income
- Registered Retirement Savings Plan (RRSP) income
- Rental income
- Retiring allowances…severance pay
- Royalties
- Salary
- Saskatchewan Pension Plan (SPP) payments
- Spousal Support
- Stock options income
- Supplementary unemployment benefit plans
- Tips
- Trust income
- Universal Child Care Benefit (UCCB) income
- Wage-Loss Replacement Plan (WLRP) income
- Wages
Related links
- Income & Your Taxes
- Income
- Non-taxable Income
- Old Age Security (OAS)
- Wage-Loss Replacement Plan (WLRP)
- Canada Pension Plan (CPP)
- Quebec Pension Plan (QPP)
- Saskatchewan Pension Plan (SPP)
- Social Assistance (SA)
- Canada Income Tax For Non-Residents
- Income Tax Tables & Income Tax Rates
- Income Tax Calculators