How am I taxed if I sell a commission based book of business that is paid out over several years based on the commissions?

[TurboTaxGinette]

Are you an employee paid by commission or self-employed and receiving commission payments? 

Income received is to be claimed in the year it was paid.

Please see this information from the Canada Revenue Agency (CRA): Pursuit of profit or personal endeavour

If further clarification is required, you may wish to contact the CRA at 1-800-959-8281.

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