Amounts that are not taxed
You do not have to report certain amounts as income, including the following:
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any GST/HST credit, CCB, or CCTB payments, including those from related provincial or territorial programs;
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child assistance payments and the supplement for handicapped children paid by the province of Quebec;
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compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident;
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most lottery winnings;
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most gifts and inheritances;
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amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service;
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most amounts received from a life insurance policy following someone's death;
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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;
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Elementary and secondary school scholarships and bursaries;
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Post-secondary school scholarships, fellowships, and bursaries are not taxable if you received them in 2016 for your enrollment in a program that entitles you to claim the full-time education amount in 2015 or 2016, or if you will be considered a full-time qualifying student for 2017; and Note
Income earned on any of the above amounts (such as interest you earn when you invest lottery winnings) is taxable.
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most amounts received from a tax-free savings account (TFSA). For more information, go to cra.gc.ca/tfsa or see Guide RC4466, Tax-Free Savings Account (TFSA), Guide for Individuals.
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