Amounts that are not reported or taxed

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

lottery winnings of any amount, unless the prize can be considered income from employment, a business or property, or a prize for achievement
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 of a war veteran due to war service
GST/HST credit (and related provincial and territorial credits and benefits), the Canada child benefit (CCB) (and related provincial and territorial benefits) and the CAIP (depending on your province or territory of residence)
family allowance 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 amounts received from a life insurance policy following someone's death
most types of strike pay you received from your union, even if you performed picketing duties as a requirement of membership

Note

Income earned on any of the above amounts (such as interest you earn when you invest lottery winnings) is taxable.

amounts that are exempt from tax under section 87 of the Indian Act (Section 87 tax exemption)

Complete Form T90, Income Exempt from Tax under the Indian Act, to help the CRA calculate your CWB, Canada training credit limit and your provincial or territorial benefits.