CRA states that Hong Kong COVID-prompted cash payments to all permanent residents are not income from a source
Following months’ long protests and the COVID outbreak, the Hong Kong government announced that it would disburse HK$10,000 to each Hong Kong permanent resident aged 18 or above. The Directorate stated:
[T]he amount received from the Hong Kong Government under the Scheme by a Canadian resident individual, will likely not constitute income from a source, and therefore, will not be taxable under the Act.
Neal Armstrong. Summary of 31 August 2020 Internal T.I. 2020-0851071I7 under s. 3(a).