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The BN is a numbering system that simplifies and streamlines the way businesses deal with the federal government. It is based on the idea of one business, one number.
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Most corporations can file their T2 Corporation Income Tax Return electronically using the Internet. It is mandatory for certain corporations with annual gross revenues that exceed $1 million. For more information, see Corporation Internet Filing.
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Self-employment income is reported on line 135 to line 143 of your General income tax and benefit return and may be earned from a business you operate yourself as a sole proprietorship or with someone else as a partnership.
