Amounts that are not taxed

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

• any GST/HST credit or Canada Child Tax Benefit payments, as well as 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;

• 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; and

• 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.

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

Forms and publications

• General Income Tax and Benefit Guide
• IT213R, Prizes from lottery schemes, pool system betting and giveaway contests
• IT334R2, Miscellaneous receipts
• IT365R2, Damages, settlements, and similar receipts
• IT397R, Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation
• IT397RSR, Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation Special Release