ADD:
Net income from an office or employment
Net income from self-employment Employee profit-sharing plan allocations
Disability benefits received from the Canada or Quebec Pension Plan
Supplementary unemployment benefits – not regular EI benefits
Royalties from any work or invention you created
Research grants, net of certain related expenses
Net rental income from real property
Canadian-source business or employment income earned while non-resident
Alimony and maintenance payments received
SUBTRACT:
Union and professional dues, and deductible employment-related expenses
Refunds of salary, wages, and research grants
Current-year net rental losses on real property
Current-year losses from running a business
Deductible alimony and maintenance payments.