Earned income includes the following:

  • Employment income, net of dues and employment expenses
  • Net income/loss from self-employment
  • Net royalty income
  • Net rental income/loss
  • Alimony or separation payments received
  • Net income from research grants
  • Employee profit sharing allocations
  • Supplementary unemployment benefits
  • CPP disability income

less:

    • Alimony or separation payments made