Amounts that are not taxed

You do not have to report certain amounts in your income, including the following:

• any GST/HST credit, Canada child benefit,or Canada child tax benefit payments, including those from related provincial and territorial programs;
  
• child assistance payments and the supplement for handicapped children paid by the province of Quebec;
  
• compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident;
  
• most lottery winnings;
  
• most gifts and inheritances;
  
• amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service;
  
• most amounts received from a life insurance policy following someone's death;
  
• most payments of the type commonly referred to as strike pay you received from your union, even if you perform picketing duties as a requirement of membership;

• Elementary and secondary school scholarships and bursaries;

• Post-secondary school scholarships, fellowships, and bursaries are not taxable if you received them in 2016 for
  your enrollment in a program that entitles you to claim the full-time education amount in 2015 or 2016, or if you
  will be considered a full-time qualifying student for 2017; and
  
  Note
  Income earned on any of the above amounts (such as interest you earn when you invest lottery winnings) is taxable.

• most amounts received from a tax-free savings account (TFSA). For more information, see Guide RC4466, Tax-Free Savings Account (TFSA), Guide for Individuals.

Forms and publications

• General income tax and benefit package - Guide, return and schedules
• Guide RC4466, Tax-Free Savings Account (TFSA), Guide for Individuals
• Income Tax Folio S3-F9-C1: Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime
• Interpretation Bulletin IT-365, Damages, Settlements, and Similar Receipts
• Interpretation Bulletin IT-397, Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation
• Interpretation Bulletin IT-397RSR, Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation - Special Release

Date modified:

2017-01-05