Internet as a form of earnings


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Depending on your business structure, you have different reporting requirements. Webpages and websites to report Indicate your webpages or websites that generate income.

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If you have more than five webpages or websites, specify the top five income generators. If they do not generate income, such as telephone directory websites and information-only webpages, you do not need to report them.

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If you cannot determine the exact percentage, give a reasonable estimate. Corporations If your corporation earns income from one or more webpages or websites, you are required to file Schedule 88, Internet Business Activities along with your corporation income tax return T2 for tax years where your filing due date is after December 31, Partnerships If your partnership earns income from one or more webpages or websites, currently you do not have to report Internet income information separately.

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Self-employed individuals If you internet as a form of earnings income from one or more webpages or websites, complete the Internet business activities section of the following forms that apply to you, along with your general income tax and benefit package T1 :.