Certain government bodies act as public insurers and may, under certain conditions, pay income replacement indemnities or compensation for the loss of financial support. If you received such indemnities or compensation, you must report the amount in your income tax return.
In addition, if you received any of the following income replacement indemnities, you may be required to take into account an adjustment in the calculation of your non-refundable tax credits.
For further information, consult the instructions for line 148 in the guide to the income tax return (TP-1.G-V).