Amounts that are not taxedYou do not have to report 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.
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