Amounts that are not taxed

You do not have to report certain non-taxable amounts as income, including the following:

  • any GST/HST credit and Canada child benefit payments, including those from related provincial or territorial programs
  • child assisstance 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 allied country (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 types of 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 received in 2018 are not taxable if you are considered a full-time qualifying student for 2017, 2018, or 2019

    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)
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