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.
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