These are monies earned from home based businesses or contract work. For reporting purposes, your net earnings are calculated by taking your overall gross earnings and subtracting the cost of any of the following allowable deductions related to the maintenance of the business: taxes, license fees, utilities, interest on related business loans, advertising, legal fees, accounting costs and the cost of materials essential to the maintenance of the business. For a list of allowable deductions, please search 'self-employment' in the Income and Employment Supports policy manual at
https://manuals.alberta.ca/income-and-employment-supports-policy-manual