You can have a Self-Employment income from a business, a profession, commission, farming, or fishing.

Business income includes income from any activity you carry out for profit or with reasonable expectation of profit. A business includes any of the following:

  • a profession
  • a calling
  • a trade
  • a manufacture
  • an undertaking of any kind
  • an adventure or concern in the nature of trade

Employment income is not business income.