Sole proprietorship tax

A sole proprietor is taxed on individual income earned through self-employment. This income is reported on the T1 General Return.

For more information on taxable income earned as a sole proprietor, or as part of a partnership, please visit Canada Revenue Agency (CRA)

Business and professional income
Review useful tax information for businesses, including sole proprietorships.
Guide for Canadian small businesses
Learn about CRA programs and online services for business, as well as obligations and entitlements.
Sole proprietorships and partnerships
Find information on reporting business income and expenses, definitions, fiscal periods, tax payments, business records and accounting.
Tax packages
Find up-to-date general income tax and benefit packages arranged by years, including the previous calendar year.
Tax services offices in Alberta
Find a Canada Revenue Agency tax service office location near you.

More resources:

Doing Business in Canada
Find additional information about taxation and valuable references about investing and doing business in Canada.
Canada Business
Understand how provincial and federal taxes apply to your business.
The Business Link
Taxation information for Alberta's small business community.