11 October 1991 T.I. (Tax Window, No. 11, p. 23, ¶1521)

Disaster relief is not required to be included in the income of a recipient who has no legal entitlement to the relief or who received the relief solely in relation to personal losses. Disaster relief received in respect of a business is treated analogously to insurance roceeds.

Disaster relief is not required to be included in the income of a recipient who has no legal entitlement to the relief or who received the relief solely in relation to personal losses. Disaster relief received in respect of a business is treated analogously to insurance roceeds.