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;
  
  
• 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; and

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). For more information, see Guide RC4466, Tax-Free Savings Account (TFSA), Guide for Individuals.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules
• Guide RC4466, Tax-Free Savings Account (TFSA), Guide for Individuals
• IT-213, Prizes from Lottery Schemes, Pool System Betting and Giveaway Contests
• IT-334, Miscellaneous Receipts
• IT-365, Damages, Settlements, and Similar Receipts
• IT-397, Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation
• IT-397RSR, Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation - Special Release