Table 5.13
Calculation of net residential rental income of unincorporated businesses

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Description of steps

Rent paid to landlords

- Rent paid to governments1

- Rent paid to incorporated businesses2

= Residential rent paid to unincorporated businesses

- Expenses of unincorporated businesses

Repair costs

Property and school taxes

Insurance

Mortgage interest

Depreciation

Miscellaneous expenditures

= Net residential rental income of unincorporated businesses

1. Rent paid to governments are included in the government sales of goods and services.

2. Rent paid to incorporated businesses are included in corporation profits before taxes.

Source: Guide to the Income and Expenditure Accounts, Statistics Canada, catalogue no.13-017-X