Personal TaxNotes1 Specialized Topics 2 Division B Income: Income for Tax Purposes2.1 Employment Income: Employees2.2 Business Income for Individuals: Self-Employed Individuals2.3 Income From Property: Individuals 2.4 Capital Gains: Individuals2.5 RRSP and Other Tax Deferred Plans2.6 Other Income Inclusions and Other Deductions for Individuals 3 Taxable Income for Individuals: Division C Deductions 4 Tax Payable and Tax Credits for Individuals