STEP 10: Answer Questions 20 to 45 for each person aged 15 and over.
Income in 1990
45. During the year ending December 31, 1990, did this person receive any income or suffer any loss from the sources listed below?
Answer "yes" or "no" for all sources. If "yes," also enter the amount; in case of a loss, also mark "loss." Do not include Family Allowances and Child Tax Credits. Consult the Guide for details.
(a) Total wages and salaries including commissions, bonuses, tips, etc., before any deductions
[] Yes
Dollars ____ Cents _ _
[] No
(b) Net income from unincorporated non-farm business, professional practice, etc., on own account or in partnership (gross receipts minus expenses)
[] Yes
Dollars ____ Cents _ _
[] No
[] Loss
(c) Net farm self-employment income from agricultural operations on own account or in partnership (gross receipts minus expenses)
[] Yes
Dollars ____ Cents _ _
[] No
[] Loss
(d) Old Age Security Pension and Guaranteed Income Supplement from federal government only (provincial income supplements should be reported in (g))
[] Yes
Dollars ____ Cents _ _
[] No
(e) Benefits from Canada or Quebec Pension Plan
[] Yes
Dollars ____ Cents _ _
[] No
(f) Benefits from Unemployment Insurance (total benefits before tax deductions)
[] Yes
Dollars ____ Cents _ _
[] No
(g) Other income from government sources including provincial income supplements and grants and social assistance, e.g., veterans' pensions, workers' compensation, welfare payments (do not include Family Allowances and Child Tax Credits)
[] Yes
Dollars ____ Cents _ _
[] No
(h) Dividends and interest on bonds, deposits and savings certificates, and other investment income, e.g., net rents from real estate, interest from mortgages
[] Yes
Dollars ____ Cents _ _
[] No
[] Loss
(i) Retirement pensions, superannuation and annuities
[] Yes
Dollars ____ Cents _ _
[] No
(j) Other money income, e.g., alimony, scholarships
[] Yes
Dollars ____ Cents _ _
[] No
(k) Total income from all of the above sources
[] Yes
Dollars ____ Cents _ _
[] No
[] Loss
Answer Questions 20 to 45 for each person aged 15 and over, that is, for each person born before June 4, 1976.
Part (b): Net Income from Unincorporated Non-farm Business, Professional Practice
Report an amount in the box provided for persons who owned and operated a non-farm, unincorporated business or professional practice during 1990, alone or in partnership. In the case of a partnership, report only their share of the net income. Report receipts from incorporated businesses in part (a) and/or part (h).
Report net income (gross receipts minus expenses of operation such as wages, rents or depreciation). Do not subtract personal deductions such as income tax and pensions.
Report net income from employment activities for self-employed fishermen, trappers and hunters in this part.
Report net income for persons who baby-sit in their own home, operate a direct distributorship such as selling and delivering cosmetics, newspapers, or obtain contracts or agreements to do odd jobs.
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Report net income from free-lance activities (for example, artists, writers, music teachers).
In the case of a loss, report the amount and mark the circle labelled Loss.
Part (c): Net Farm Self-employment Income
In the box provided, report an amount only for persons who operated a farm in 1990, alone or in partnership. In the case of a partnership, report only their share of the net income.
Report net income (gross receipts from farm sales minus depreciation and cost of operation). Include cash advances in gross receipts for the year in which they are received. Also include government supplementary payments. In the case of a loss, report the amount and mark the circle labelled Loss.
Exclude the value of income "in kind" (for example, agricultural products produced and consumed on the farm).
For persons who employed a manager to run their farm, deduct the manager's salary as expenses. For persons who rented out their farm, report the net rent received in part (h). Similarly, report income from incorporated farms in part (a) and/or part (h).
Agricultural operations include the production of field crops, vegetables, fruits, greenhouse/nursery products and seeds, maple products, poultry and livestock, animal products such as eggs, milk and wool, fur farming, and beekeeping.