Line 145 - Social assistance
payments
Report the amount shown in box 11 of your T5007 slip or the federal part of your Quebec Releve 5 slip, unless you lived with your spouse or common law partner when the payments were made. The spouse or common-law partner with the higher net income on line 236 of their return (not including these payments or the deductions on line 214 or line 235 of their return) must report all the payments, even if that person's name is not shown on the slip. If this amount is the same for both of you, the person named on the T5007 slip (or the prestataire on the federal part of the Releve 5 slip) must report the payments.
You do not have to report certain social assistance payments 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, whoever has the higher net income must report those payments.
If you repay an amount that was shown on a T5007 slip or a Releve 5 slip in a previous year, the return for that year may be adjusted based on the amended slip provided.
If you are a registered Indian or a person entitled to be registered as an Indian under the Indian Act, and you live on a reserve, do not report social assistance payments received from your band council.
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