Couple with social assistance payments
Test your knowledge
Question 1
That's correct
Although these benefits are not taxable at the federal level, they must be reported on the federal tax return. They are used to determine an individual's eligibility for certain benefits such as the Old Age Security (OAS) pension, the goods and services tax/harmonized sales tax (GST/HST) credit and the Canada child benefit (CCB).
Sorry, that's incorrect
Although these benefits are not taxable at the federal level, they must be reported on the federal tax return. They are used to determine an individual's eligibility for certain benefits such as the Old Age Security (OAS) pension, the goods and services tax/harmonized sales tax (GST/HST) credit and the Canada child benefit (CCB).
Question 2
That's correct
For Quebec income tax returns, individuals who received social assistance payments all year are exempt from paying the Quebec prescription drug insurance plan premium.
Sorry, that's incorrect
For Quebec income tax returns, individuals who received social assistance payments all year are exempt from paying the Quebec prescription drug insurance plan premium.
Instructions
- Open the UFile CVITP software
- Review the background information and slips required (tax slips, receipts, etc.). Enter all the necessary information into the required sections of the tax software
- Once completed, compare your results with the solution provided
- You don't have the same results? Consult the Reminder of key points of the tax software as needed
- Check out the Takeaway points at the end
| Categories | Datas |
|---|---|
| Family head | Nathan Lebrun |
| Social insurance number (SIN) | 000 000 000 |
| Address | 123 rue Principale City QC X0X 0X0 |
| Telephone number | 450-444-4444 |
| Date of birth (DOB) | September 21, 1997 |
| Marital status | Married: |
Details
- Nathan and Sophia are married and received social assistance benefits over a 12-month period. They each received T5007 and RL-5 slips with an amount of $6,132.
- They both signed the lease to their apartment.
- In addition, Sophia and Nathan each received an RL-31 slip that will be used to enter information regarding the solidarity tax credit.
- Nathan will be claiming the solidarity tax credit for the both of them.
Slips required
T5007 – Statement of Benefits for Nathan
Text version for the above image
T5007 – Statement of Benefits
Protected B
Box 11: Social assistance payments or provincial or territorial supplements: 6,132.00
Box 12: Social insurance number: 000 000 000
Recipient's name and address:
Last name: Lebrun
First name: Nathan
123 Principale
City QC X0X 0X0
Payer's name and address: Ministère du Travail, de l'Emploi et de la Solidarité sociale
RL-5 – Prestations et indemnités (Benefits and indemnities) for Nathan
Text version for the above image
Relevé 5 Prestations et indemnités
Code du relevé: R
Box A– Prestations d'assistance sociale: 6,132.00
Nom de famille, prénom et adresse du bénéficiaire des prestations ou des indemnités:
Lebrun, Nathan
123 Principale
City QC X0X 0X0
Numéro d'assurance sociale du bénéficiaire: 000 000 000
Nom et adresse de l'organisme: Ministère du Travail, de l'Emploi et de la Solidarité sociale
RL-31 – Renseignements sur l'occupation d'un logement (Information about a leased dwelling) for Nathan
Text version for the above image
RL-31 Renseignements sur l'occupation d'un logement
Code du relevé: R
Box A- Numéro de logement: 76C1B - 32670 - 2B178
Box B- Nombre de locataires ou de sous-locataires qui ont conclu le bail du logement visé à la case C: 02
Box C- Adresse du logement:
Box C2- Numéro: 123
Box C3- Rue: Principale
Box C4- Ville, village ou municipalité: City
Box C5- Code postal: X0X 0X0
Nom de famille, prénom et adresse du locataire ou du sous-locataire:
Lebrun, Nathan
123 Principale
City QC X0X 0X0
Nom et adresse du propriétaire: Legault, David
T5007 – Statement of Benefits for Sophia
Text version for the above image
T5007– Statement of Benefits
Protected B
Box 11: Social assistance payments or provincial or territorial supplements: 6,132.00
Box 12: Social insurance number: 000 000 000
Recipient's name and address:
Last name: Tremblay
First name: Sophia
123 Principale
City QC X0X 0X0
Payer's name and address: Ministère du Travail, de l'Emploi et de la Solidarité sociale
RL-5 – Prestations et indemnités (Benefits and indemnities) for Sophia
Text version for the above image
Relevé 5 Prestations et indemnités
Code du relevé: R
Box A– Prestations d'assistance sociale: 6,132.00
Nom de famille, prénom et adresse du bénéficiaire des prestations ou des indemnités
Tremblay, Sophia
123 Principale
City QC X0X 0X0
Numéro d'assurance sociale du bénéficiaire: 000 000 000
Nom et adresse de l'organisme: Ministère du Travail, de l'Emploi et de la Solidarité sociale
RL- 31 – Renseignements sur l'occupation d'un logement (Information about a leased dwelling) for Sophia
Text version for the above image
Relevé 31 Renseignements sur l'occupation d'un logement
Code du relevé: R
Box A- Numéro de logement: 76C1B - 32670 - 2B178
Box B- Nombre de locataires ou de sous-locataires qui ont conclu le bail du logement visé à la case C: 02
Box C- Adresse du logement:
Box C2- Numéro: 123
Box C3- Rue: Principale
Box C4- Ville, village ou municipalité: City
Box C5- Code postal: X0X 0X0
Nom de famille, prénom et adresse du locataire ou du sous-locataire:
Tremblay, Sophia
123 Principale
City QC X0X 0X0
Nom et adresse du propriétaire: Legault, David
Solutions
Reminder of key points of the tax software
Note:
To access complete instructions on the various steps of entering data into the software, click on the title of each section below.
-
Nathan's interview
- Click Revenu Québec questions in the left-side menu
- Select Yes for the question Do you wish to apply for the Quebec solidarity tax credit?
Quebec prescription drug insurance plan
- Click Quebec prescription drug insurance plan in the left-side menu
- Select 4 – Exceptions, Québec prescription drug insurance plan, all year for the statement Specify the situation that applied to you in 2024 for the purpose of the Quebec prescription drug insurance:
- Select Last-resort financial assistance received [code 18] for the statement Specify the exception(s) that applied to you in 2024:
- Click Solidarity tax credit in the left-side menu
- Complete the A. Information about you section based on the individual's situation
- Select Tenant or subtenant (RL-31) for the question Were you or your spouse tenants (received a RL-31) or owners on December 31, 2024?
- In the B. Information about your spouse section, select Yes for the question Did you have a spouse on December 31, 2024?
Social assistance – T5007/RL-5
- Click Interview setup in the left-side menu
- In the Employment and other benefits section, tick the box next to Social assistance, worker's compensation (T5007/RL-5)
- Click Social assistance, worker’s compensation in the left-side menu
- In the Workers' compensation benefits section, click the + sign next to RL-5/T5007 – Workers' compensation benefits, social assistance, etc.
- Enter the information into the corresponding fields
- Select Yes for the question Did you live with your spouse or common-law partner when you received the social assistance benefits?
- Select Family head for the Select the person whose name appears on the slip field
-
Sophia's interview
- Click Add spouse, to the right of the name Nathan Lebrun, at the top of the screen
- Enter Sophia’s identification information into the Spouse Identification page, including the province of residence, then answer the questions in the CRA questions topic in the left-side menu
- Click Revenu Québec questions in the left-side menu
- Select No for the question Do you wish to apply for the Quebec solidarity tax credit?
Quebec prescription drug insurance plan
- Repeat the same steps you did for Nathan
Social assistance – T5007/RL-5
- Repeat the same steps you did for Nathan
- Select Yes for the question Did you live with your spouse or common-law partner when you received the social assistance benefits?
- Select Spouse of family head for the Select the person whose name appears on the slip field
Takeaway points
Quebec prescription drug insurance plan premium
- For the Quebec income tax return, individuals who received social assistance payments all year are exempt from paying the Quebec prescription drug insurance plan premium
Social assistance benefits
- For the federal tax return, social assistance payments are not taxable. They are entered as income on the tax return but are subsequently deducted
- When the social assistance benefits amount is received while the person was living with their spouse or common-law partner, the amount will be reported on the federal tax return of the person with the higher net income
- if both individuals have the same net income, the amounts are reported by the individual who is issued the tax slip
- For the Quebec income tax return, social assistance payments are taxable