Line 14500 - Social assistance payments
Line 14500 - Social assistance payments
If you did not have a spouse or common-law partner, report the amount from box 11 of your T5007 slip and box A of your Relevé 5 Slip, Benefits and Indemnities (Revenu Québec), if applicable.
If you had a spouse or common-law partner, the spouse or common-law partner with the higher net income on line 23600 of their return (not including these payments or the deductions on line 21400 or line 23500 of their return) must report all of the payments even if that person's name is not shown on the slip.
If you and your spouse or common-law partner have the same net income, the person named on the T5007 slip (or the "bénéficiaire" on the Relevé 5 slip) must report the payments.
You do not have to report certain social assistance payments that you or your spouse or common-law partner received for being a foster parent or for caring for an adult with a disability who lived with you. However, if the payments are for caring for your spouse or common-law partner or any person related to either of you, the spouse or common-law partner who has the higher net income must report those payments.
You do not have to report income that you received for social assistance payments under a program of the Government of Canada, the government of a province or territory, or of an Indigenous governing body if the following conditions are met:
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The payments were made for the temporary care and upbringing of a child in need of protection
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The child would be considered your child if you did not receive payments under the program (the child is wholly dependent upon you)
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No special allowances under the Children's Special Allowances Act were payable for the child for the period that the social assistance payment was made
If you repay an amount that was shown on a T5007 slip or a Relevé 5 Slip in a previous year, the return for that year may be adjusted based on the amended slip provided.
If you are registered or entitled to be registered under the Indian Act and were living on a reserve, complete Form T90, Income Exempt from Tax under the Indian Act, to report social assistance payments received from a First Nation or band council.
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