Dictionary, Census of Population, 2016
Net self-employment income

Release date: May 3, 2017 Updated on: September 13, 2017


Net income (gross receipts minus cost of operation and capital cost allowance) received during the reference period from self-employment activities, either on own account or in partnership. In the case of partnerships, only the person's share of income is included. Net partnership income of a limited or non-active partner is excluded. It includes farming income, fishing income and income from unincorporated business or professional practice. Commission income for a self-employed commission salesperson and royalties from a work or invention with expenses associated are also included in this source.

For the 2016 Census, the reference period is the calendar year 2015 for all income variables.

Statistical unit(s)



Not applicable

Reported in

2016 (100% data); 2011Note 1 (30% sample); 2006, 2001, 1996, 1991, 1986 and 1981 (20% sample). For availability prior to 1981, refer to Appendix 2.0.

Reported for

Population aged 15 years and over in private households

Question number(s)

Variable derived based on administrative tax and benefit records received from the Canada Revenue Agency.


Positive or negative dollar value or nil


Net partnership income of a limited or non-active partner was included in net self-employment income in previous censuses. In 2016, it is included in investment income.

See 'Remarks' under total income.

This variable is a component of employment income. See also income sources.

For more information, please refer to Appendix 4.1, Components of income in 2015.

For additional information about data collection method, coverage, reference period, concepts, data quality and intercensal comparability of the income data, refer to the Income Reference Guide, Census of Population, 2016.


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