Eligible work income – Deduction for workers
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 project.
Note
Do not include:
- employment income consisting solely of taxable benefits that you received from previous employment (this amount is shown in box 211 of your RL-1 slip);
- employment income received as:
- an elected member of a municipal council;
- a member of the council or executive committee of a metropolitan community, an agglomeration or a regional county municipality;
- a member of a municipal utilities commission or corporation;
- a member of the board of directors of a school service centre or school board; or
- a member of the National Assembly, the House of Commons or the Senate of Canada, or the legislative assembly of a province other than Québec.