Does the Canada Employment Amount on Canadian tax returns apply to self-employed persons?

It doesn't look like it, since you have to put the amount on the spaces which are designated for earnings with T4 slips , and other employment income.


Yet further down, there's the little chart for the self-employed.


Oops, it looks like the government forgot to include us!

Does the Canada Employment Amount on Canadian tax returns apply to self-employed persons?
Hi responder, I am also self employed and wondered about this line 363 too.





AS PER CRA:





Line 363 - Canada employment amount


Employees are eligible to claim an employment amount.





Claim the lesser of:





$250; and


the total of the employment income you reported on line101 and line104 of your return.





http://www.cra-arc.gc.ca/tax/individuals...





I called CRA about it several weeks ago.





It sure doesn't make sense to me either, because those who get sick benefits from their employers and report "income" on line 104 are getting this credit, while people like you and I, who are indeed self employed, don't receive any value at line 363.





Hardly seems fair, does it?





But, as the saying goes...rules are rules, and unfortunately, the self employed get nada on this one.





I hope my information helps you.





ADDITIONAL NOTES AT 8:38 PM EDT





When I first read the guide and looked at the quick tax program, I honestly thought it was an error, it just didn't look right to me.





Responder, you are 100% right when you say that "self-employment, is after all, employment, and we should get that credit like every other employed person", particularly as self employed individuals, considering that we are paying both shares of CPP as self employed proprietors, and are more deserving of this credit than those who report "sick benefits" on line 104 and get this amount.





Do you suppose that's why CRA didn't give us this credit?





ADDITIONAL NOTES AT 8:40 PM EDT





Yes, the farmers and the fisherman are in the same boat as us self employed (forgive the pun), none of us get this claim at line 363, which is worth a whopping $38.12 ($250.00 multiplied by 15.25% federal tax rate).





ADDITIONAL NOTES AT 8:48 PM EDT





I intend to call my MP's office after tax season ends and make some noise on this issue.





I am just not sure if I will be heard, since my MP for my area in Ontario is Belinda Stronach, and she has herself made her fair share of "noise" this past year.
Reply:Self employed people get lots of deductions that employees don't; perhaps that is why they didn't feel it was necessary to provide such an incentive to self-employed people.