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Protected B when completed
 
Part 1 – Identification
  
  Your name Social insurance
number (SIN)
   
  Business name Business number
(if applicable)
   
 
 
Part 2 – Alternative method – Fiscal periods that do not end on December 31
  
  Part 2 will help you calculate your additional business income to report on your 2023 income tax and benefit return.

Once you elect to have a fiscal period that does not end on December 31, you do not have to do it again for that business.

For a final income tax and benefit return in case of death of a partner or a proprietor, complete Part 3 – Alternative method –
Death of a proprietor.

For more information on amount A or if you are a partner in a partnership, see Part 7 – Notes.
 
  Net income (loss) for your fiscal period ending in 2023 (if applicable). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A
 
  Additional business income is based on your fiscal year-end period. Use only one of the formulas below.
Enter the result at amount D (if the amount you calculate is negative, we consider it to be nil).
 
  Additional business income if your fiscal period ends in 2023
   
  Total of amount A considered to be a taxable capital gain for the capital gains deduction 2A
 
  Your total capital gains deduction for 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2B
 
  Amount 2A or 2B, whichever is less. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2C
 
  Amount A minus amount 2C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2D
 
  Number of days in 2023 you carried on the business after your fiscal period ending in
  2023 up to December 31, 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2E
 
  Number of days in 2023 you carried on the business in your fiscal period
  ending in 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2F
 
  Amount 2E divided by amount 2F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2G
 
  Amount 2D multiplied by amount 2G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B
 
  For an example of how to calculate amount B, see Part 7 – Notes.
 
  Additional business income if your business started in 2023 and your fiscal period ends in 2024
 
  Enter at amount C the lesser of any amount you designate as your additional business income or the result of
the following formula.
If the net income for the fiscal period ending in 2024 is unknown, use reasonable estimated amounts.
 
  Net income for the fiscal year ending in 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2H
 
  Total of the net income considered to be a taxable capital gain for the capital gains
  deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2I
 
  Your total capital gains deduction for 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2J
 
  Amount 2I or 2J, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2K
 
  Amount 2H minus amount 2K . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2L
 
  Number of days in 2023 that the business is carried on in the fiscal period
  ending in 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2M
 
   
  Number of days the business is carried on that are in the fiscal period ending in 2024 . . . . 2N
 
  Amount 2M divided by amount 2N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2O
 
  Amount 2L multiplied by amount 2O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C
  For an example of how to calculate amount C, see Part 7 – Notes.
 
 
T1139 E (23) Page 2 of 7
Protected B when completed
 
 
Part 3 – Alternative method – Death of a proprietor
  
 
  Death of a partner or a proprietor
 
  In the case of the death of a partner or a proprietor, there are timing issues to consider when reporting income and completing
the final income tax and benefit return.
 
  If the partner or proprietor died after the end of the business fiscal period, his legal representative can choose to fill in an
optional income tax and benefit return. This means the representative will fill in two sets of returns and two T1139 forms for
the 2023 year:
•  A final income tax and benefit return and Form T1139 to report the business income for the regular fiscal period as well as
all other income
•  An optional income tax and benefit return and Form T1139 to report the business income from the short fiscal period that is
immediately after the end of the regular fiscal period to the death of the partner or proprietor.
  Final income tax and benefit return for the regular fiscal period and this form
  In this case, the final income tax and benefit return includes the business income from the regular fiscal period and all other
income. The legal representative fills in the financial statements and this form. Fill in the form for the regular fiscal period
as follows:
  Net income (loss) for your fiscal period ending in 2023 (if applicable). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A
 
 
   
  Total of amount A considered to be a taxable capital gain for the capital gains deduction 3A
 
  Your total capital gains deduction for 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3B
 
  Amount 3A or 3B, whichever is less. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3C
 
  Amount A minus amount 3C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3D
 
  Number of days the business is carried on after the end of the 2023 fiscal period, up to
  and including the date of death . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3E
 
  Number of days the business is carried on that are in the regular fiscal period
  ending in 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3F
 
  Amount 3E divided by amount 3F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3G
 
  Amount 3D multiplied by amount 3G. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3H
 
  Enter amount 3H at amount D below.
 
  Optional income tax and benefit return, plus this form, for the short fiscal period
  The optional income tax and benefit return includes the business income for the short fiscal period. The legal representative
fills in the financial statements and this form for the time from the end of the regular fiscal period until the date of death. Fill in
the form for the short fiscal period as follows:
•  At amount A, enter the net income (loss) from the end of the regular fiscal period until the date of death
•  At amount F, enter the additional business income from amount D of the Form T1139 for the final income tax and benefit
return
 
  For more information about filing returns for deceased persons, see Guide T4011, Preparing Returns for Deceased Persons.
 
 
Part 4 – Final net income (loss) of the business
  
   
  Additional business income: Enter either amount B, C or 3H based on the formula that was used above D
 
  Subtotal: Amount A plus amount D E
 
   
  Last year's additional business income: Enter amount D from last year's Form T1139 . . . . . . . . . . . . . F
 
  Net income (loss) of the business : Amount E minus amount F – Report this amount on the appropriate
  line of your income tax and benefit return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G
 
  Report amount G as self-employment income on your return:
•  For business income, enter it at line 13500
•  For professional income, enter it at line 13700
•  For commission income, enter it at line 13900
•  For farming income, enter it at line 14100
•  For fishing income, enter it at line 14300
 
 
T1139 E (23) Page 3 of 7
Protected B when completed
 
Part 5 – Changing back to a fiscal period ending on December 31
  
  Part 5 applies only to businesses that started before 2023 and that sent this form with their income tax and benefit return
last year.
  If you cancel your previous election so that your fiscal period now ends on December 31, you have to report your business
income on a calendar-year basis in later years. Once you have changed your fiscal period end to December 31, you cannot
change it back.
  For more information on amount H and I or if you are a partner in a partnership, see Part 8 – Detailed information.
   
  Net income (loss) for your first fiscal period that ends between January 1, 2023, and December 30, 2023. . . . . . H
 
  Net income (loss) for the period that starts after the end of your first fiscal period in 2023, and up to
  December 31, 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I
 
  For more information on amounts H and I, see Part 8 – Detailed information.
  Subtotal: Amount H plus amount I  J
 
  Last year's additional business income: Enter amount D from last year's Form T1139 . . . . . . . . . . . . . . . . . . . . K
 
  Net income (loss) of the business: Amount J minus amount K – Report this amount on the appropriate
  line of your income tax and benefit return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . L
 
  Report amount L as self-employment income on your income tax and benefit return:
•  For business income, enter it at line 13500
•  For professional income, enter it at line 13700
•  For commission income, enter it at line 13900
•  For farming income, enter it at line 14100
•  For fishing income, enter it at line 14300
 
 
 
Part 6 – Certification
  
  Indicate your choice by ticking the box that applies to you:
 
  I choose to have a fiscal period that does not end on December 31.
 
  I have already elected to have a fiscal period that does not end on December 31 and I am using the form to calculate
my additional business income to declare on my 2023 T1 tax return.
 
  I am cancelling my previous election to have a fiscal period that does not end on December 31 in order to have a fiscal
period ending on December 31.
 
  First name   Last name
         
  Title   Telephone number
         
  I certify that the information given on this form is correct and complete.
 
  Signature   Date (YYYYMMDD)  
       
 
Personal information (including the SIN) is collected and used to administer or enforce the Income Tax Act and related programs and activities including
administering tax, benefits, audit, compliance, and collection. The information collected may be disclosed to other federal, provincial, territorial, aboriginal or
foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying interest or penalties, or in other
actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal information, or to file a complaint with the
Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Bank CRA PPU 005 on Information
about Programs and Information Holdings at canada.ca/cra-information-about-programs.
 
T1139 E (23) Page 4 of 7