Earned Income Definition


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


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.