Amounts that are not taxed

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

  • any GST/HST credit and Canada child benefit payments, including those from related provincial or 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 2017 for your enrolment in a program that entitled you to claim the full-time education amount in 2016 or if you are considered a full-time qualifying student for 2017 or 2018; and

    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.
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