Québec Income Tax: Declaring Business Income (Self-Employed Persons and Members of a Partnership)

Declaring Business Income to Revenu Québec as a Self-employed Person or Member of a Partnership

To declare your business income as a self-employed person, do one of the following:

  • Attach the financial statements of your business to your income tax return.
  • Or, complete the form Business or Professional Income and Expenses and attach it to your income tax return.

You must also complete and attach to your return the form Calculation of Business or Professional Income, Adjusted to December 31 if you are in one of the following situations:

  • The fiscal year of the business you operated during the tax year concerned ended during the same tax year, at a date other than December 31.
  • You started operating a business during the tax year concerned and the first fiscal year from which you earned income ended during the following year.

To declare your business income as a member of a partnership, the procedure depends on whether you received an RL-15 slip from the partnership.

If you received an RL-15 slip, enter on your income tax return the gross income of the partnership and your share of the net income, as they appear on the RL-15 slip. If you are deducting expenses you incurred to earn income from the partnership without being reimbursed by it, you must also complete the form Business or Professional Income and Expenses and attach it to your income tax return.

If you did not receive an RL-15 slip, do one of the following:

  • Attach the financial statements of the partnership to your income tax return.
  • Or, complete the form Business or Professional Income and Expenses and attach it to your income tax return.

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