Line 145 - Social assistance payments

Enter the amount shown in box 11 of your T5007 slip (or box A of your RL-5 slip if you were a resident of Quebec) unless you lived with your spouse at the time either of you received the social assistance payments. In that case, the spouse with the higher net income on line 236 (without including these payments, or deducting the amounts on lines 214 or 235) has to report these payments, no matter whose name is on the slip. If you and your spouse have the same net income, whoever received the payments has to report them.

Note
You do not have to include certain social assistance payments you or your spouse received for being a foster parent or for caring for a disabled adult who lived with you. For more information, contact us. However, if the payments are for caring for your spouse or an individual related to you or your spouse, you or your spouse (whoever has the higher net income) will have to include them.

Claim a deduction on line 250 for the social assistance payments you entered on line 145.