Which of the following would be considered by the Canada Revenue Agency (CRA) to be business income rather than property income or capital gains?

Choose the correct answer.

A.

Profit from the sale of assets that were used to produce property income.

B.

Profit from the sale of assets that were used to produce business income.

C.

Profit from the sale of inventory.

D.

Profit from the sale of securities held in an investment portfolio.