Line 145 – Social assistance payments
Social assistance payments are payments made to beneficiaries or third parties based on a means, needs, or income test and include payments for food, clothing, and shelter requirements. These payments are shown on a T5007, Statement of Benefits slip, and are usually made to:
- impaired individuals in nursing homes or similar accomodations; and
- elderly individuals (generally 65 years of age or older) whether or not they live in nursing homes or similar accomodations.
These amounts are not taxable, but you must include them in your net income to ensure any benefits that you may be entitled to are calculated properly. These benefits include the OAS Supplement, the goods and services tax/harmonized sales tax credit, the Canada Child Tax Benefit, as well as certain provincial or territorial tax credits and certain non-refundable tax credits.
However if you lived with your spouse or common-law partner when the payments were received, the one of you who has the higher net income on Line 236 – Net income (not including these payments or the deductions on Line 214 – Child care expenses or Line 235 – Social benefits repayment) has to report all of the payments, no matter whose name is on the slip.
If this amount is the same for both of you, the person named on the T5007 slip (or the prestataire on the federal part of the Relevé 5 slip) has to report it.
You do not have to include certain social assistance payments you or your spouse or common law partner received for being a foster parent or for caring for a disabled adult who lived with you.
However, if the payments are for caring for your spouse or common-law partner or an individual related to either of you, whoever has the higher net income will have to include those payments.
Completing your tax return
On line 145, enter the amount from box 11 of your T5007 slip or the federal part of your Quebec Relevé 5 slip of your tax return.
Claim a deduction on line 250 for the social assistance payments you entered on line 145.
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