Employment income, net income earned from a business you carried on alone or as a partner actively engaged in the business, the net amount of research grants, Wage Earner Protection Program (WEPP) payments and amounts received under a work-incentive program. Do not include:

• employment income consisting solely of taxable benefits from previous employment
• employment income from an employer with which you are not dealing at arm's length or an employer that is a partnership, if you have a non-arm's-length relationship with one of its members
• amounts deducted when calculating your taxable income (for example, amounts deducted on line 293 or 297 of your income tax return)