Mankoo & Gupta CPA

Self Employed

SELF EMPLOYED INCOME VS EXPENSES: –

Self Employed Income: – Real Estate, Mortgage Specialists, Uber, Taxi Income & Many More…

Self Employed Expenses: –

  1. Advertising
  2. Meal & Entertainment
  3. Bad Debts
  4. Insurance
  5. Interest & Bank Charges
  6. Business Taxes, licenses & Memberships
  7. Office expenses
  8. Office Stationary
  9. Professional fees
  10. Management & administration fees
  11. Rent
  12. Repair & Maintenance
  13. Salaries & Wages
  14. Property Taxes
  15. Travel expenses
  16. Utilities
  17. Fuel costs
  18. Delivery, Freight & Express
  19. Motor Vehicle expenses
  20. CCA Claim
  21. Calculation of Business-use-of home Expenses
  22. Any other expenses the businessman has done to run the Business


Filing Deadline for Self-Employed Individuals

The CRA requires self-employed individuals to submit their income tax returns by June 15 of each year, and if that date falls on a Sunday or a holiday, the due date is extended to the following business day. For example, in 2017, June 15 was on a Sunday, so self-employed individuals had until Monday, June 16 to submit their income tax returns.

Late returns are subject to a late filing penalty, but interest begins to accrue on the balance even before the due date.

Due Date for Tax Payments

Although your payments are not considered late until after June 15, the CRA applies interest on any amounts that you owe starting on April 30, regardless of when they receive your return.