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T1139 E (05) 
 
Canada Revenue Agency 
 
RECONCILIATION OF 2005 BUSINESS INCOME FOR TAX PURPOSES 
 
- Use this form only if your first fiscal period ending in 2005 does not end 
on December 31, 2005, or if you completed this form last year. 
 
- For more information and instructions on completing this form, see the 
Reconciliation of Business Income for Tax Purposes guide. 
 
- If you are completing Part 2 of this form (Election) for the first time, 
check the box (enter an "X") indicating your choice, sign and date your 
election at the bottom of this page. 
 
Identification 
 
Social insurance number: (enter 9 digits) ^
Business Number: (enter 15 digits) ^
 
Part 1 - Converting to a December 31 fiscal period end 
 
Line A: Net income (loss) for your first fiscal period ending in 2005 (if 
applicable) 
Business 1 ^
Business 2 ^
 
Line B: Net income (loss) for the period ending December 31, 2005 
Business 1 ^
Business 2 ^
 
Line C: Reserve deducted last year 
Business 1 ^
Business 2 ^
 
Line D: Subtotal (line A plus line B and line C) 
Business 1 ^
Business 2 ^
 
Line E: Last year's additional business income (if converting this year) 
Business 1 ^
Business 2 ^
 
Line F: Net income (loss) for each business - Line D minus line E 
Business 1 ^
Business 2 ^
Report this amount on the appropriate line of your income tax return 
 
Part 2 - Electing to have a fiscal period which does not end on December 31 
(alternative method) 
 
Line G: Net income (loss) for your fiscal period ending in 2005 
Business 1 ^
Business 2 ^
 
Line H: Additional business income 
Business 1 ^
Business 2 ^
 
Line I: Subtotal (line G plus line H) 
Business 1 ^
Business 2 ^
 
Line J: Last year's additional business income 
Business 1 ^
Business 2 ^
 
Line K: Net income (loss) for each business - Line I minus line J 
Business 1 ^
Business 2 ^
Report this amount on the appropriate line of your income tax return 
 
Election 
 
I choose to have a fiscal period that does not end on December 31 for all 
businesses listed in Part 2. ^
 
I choose to revoke my previously filed election to have a fiscal period that 
does not end on December 31, and convert to a December 31 fiscal period end 
(attach a note to list the business(es) you want to convert). ^
 
Name (please print) ^
Signature ^
Date (Year/Month/Day) ^