Income inclusion refers to the process of adding or counting a certain amount of money into your total income. This means that the mentioned amount is included when calculating your overall earnings or taxable income. Full definition
In this case, the employee would report a net income inclusion of $ 5,000 and a $ 10,000 capital loss ($ 5,000 allowable capital loss). (taxplanningguide.ca)
It's likely that the rental expenses will offset much of the income earned so that the net income inclusion is low or negative. (moneysense.ca)
Interest income earned in the fund, which is otherwise subject to full income inclusion, can be used to offset expenses (moneysense.ca)