Ontario’s two social assistance programs and its rent geared to income program are contained under the regulations in three pieces of legislation:
- The Ontario Works (OW) Act
- The Ontario Disability Support Act (ODSP); and
- The Housing Services Act
Appended here are 36 pages listing all 219 forms of income that are exempted in full in these programs. Many of the exemptions overlap. This means that the same exemptions are in many cases repeated in all three sets of regulations.
For social assistance, this means that recipients can receive these forms of income (76 in OW and 82 in ODSP) and they will in no way affect the determination of the allowances or benefits. They may receive these forms of income on top of their assistance.
For subsidized housing, there are 61 forms of income that are excluded from rent calculations. This means that rent geared to income will be charged on other forms of income but will not be charged on these 61 forms of income.
Income exemptions have a long history in social assistance and housing programs. Although there is no articulation in legislation as to why certain forms of income are exempted, three reasons are usually provided:
- Income is exempted because social assistance rate structures are designed to provide a floor income in combination with these other sources ( e.g. child benefits)
- The exempted income is provided to recipients and tenants for purposes other than those for which basic income support is provided (e.g. special awards for pain and suffering ); and
- Income is exempted because the amounts envisaged to be provided to the recipient or tenant are at designated levels not to be reduced through reductions in basic benefits under social assistance or charged in rent (e.g. amount for the protection of a child).
The Canada Emergency Response Benefit (CERB) has two general purposes:
- To replace lost earnings due to the COVID19 pandemic; and
- To help earners who lost their jobs to stay safe and to observe social distancing.
In general, earnings replacement programs are deducted in full under social assistance and rent is charged on them in subsidized housing. However, programs that help people pay for other things that social assistance does not cover are usually exempt.
In addition, programs that have been designed to provide a particular amount (e.g. the $2000 CERB payment) for a particular purpose are exempt.
In Canada, the competing purposes of the CERB has caused varying treatments of the CERB under social assistance and subsidized housing programs:
Under social assistance programs:
- Six jurisdictions do not exempt the CERB and recover it at 100%
- Four jurisdictions partially exempt it; and
- Three jurisdictions exempt it in full
Under subsidized housing programs:
- Ten jurisdictions either charge rent on the CERB or have yet to formulate a policy
- Three jurisdictions have exempted the CERB from rental charges (N.S., PEI, and Nunavut)
The following 36 pages of income exemptions generally show exempted payments that reflect the policy rationale that they are not payments made to pay for basic needs or they were designed in conjunction with the general rate setting process such as child benefits. . In other words, they are payments made either for special purposes or to reflect rate setting (e.g. there are no basic rates for children under OW or ODSP).
Please browse through the 36 pages of exemptions.
For my part, when the CERB is replaced by another program or set of programs, it will be extremely important to set out whether CERB is an income replacement or whether it has a special purpose other than meeting the basic needs of an individual or a family.
The federal government should not design the CERB replacement as one type of income for tax purposes (a taxable benefit) and then ask provinces and territories to exempt it as if it was a totally different type of income (a refundable credit).
If the introduction of a new program or programs to replace CERB are not made clear as to their intent in terms of both their tax pedigree and their policy purposes, then the people of Canada can expect than any new programs or programs will be treated by provinces under their social assistance and housing programs as fully exempt, partially exempt and non-exempt.
Mixed messages make for policy chaos. That’s what we have now. We don’t need to continue it.
Appendix 1
Ontario Works Regulations:
List of 76 full (100%) income exemptions
Exemptions — Payments by Ontario
52. (1) The following payments by Ontario shall not be included in income:
1. Assistance under the Act.
2. A payment made under section 49 of the Ontario Disability Support Program Act, 1997 to provide financial assistance for children with severe disabilities.
3. A payment made by a children’s aid society on behalf of a child in care under the Child, Youth and Family Services Act, 2017.
3.1 A payment made by a children’s aid society on behalf of a child receiving services under the Child, Youth and Family Services Act, 2017, if the society has determined under clause 32 (1) (b) of Ontario Regulation 156/18 (General Matters Under the Authority of the Minister) made under that Act that there are reasonable and probable grounds to believe that the child is in need of protection and the child has not been placed in the society’s care,
i. by an agreement entered into under subsection 75 (1) of that Act, or
ii. by an order made under clause 94 (2) (d), paragraph 2, 3 or 4 of subsection 101 (1), section 114 or clause 116 (1) (c) of that Act.
3.2 A payment made by a children’s aid society on behalf of a child in the custody of a person pursuant to an order made under clause 116 (1) (b) of the Child, Youth and Family Services Act, 2017.
4. A payment received under clause 240 (f) of the Child, Youth and Family Services Act, 2017.
5. Revoked: O. Reg. 522/10, s. 1 (1).
6. A payment received under the Ministry of Community and Social Services Act.
7. A payment or refund under section 8 of the Income Tax Act.
8. A payment under subsection 147 (14) of the Workers’ Compensation Act, as it read on December 31, 1997.
8.1 Subject to subsection 54 (2), an amount received as compensation for non-economic loss under section 46 of the Workplace Safety and Insurance Act, 1997 or section 42 of the Workers’ Compensation Act.
9. A payment received under section 8.5 of the Income Tax Act.
10. An Ontario child benefit payment received under section 8.6.2 of the Income Tax Act.
11. A payment received under section 104.1 of the Taxation Act, 2007 for a senior homeowners’ property tax grant.
12. A payment or refund received under any of,
i. section 99 of the Taxation Act, 2007,
ii. section 100 of the Taxation Act, 2007,
iii. section 101.1 of the Taxation Act, 2007,
iv. section 101.2 of the Taxation Act, 2007, and
v. section 104.11 of the Taxation Act, 2007.
13. An Ontario sales tax transition benefit received under section 104.12 of the Taxation Act, 2007.
14. A payment made in accordance with the Ontario Child Benefit Equivalent Act, 2009.
15. Subject to subsection (2), a payment made by a service manager designated under the Housing Services Act, 2011 to be used as a rent supplement or a housing allowance, where approved by the Director.
15.1 A payment made under the Ministry of Housing’s Ontario Renovates program.
15.2 Subject to subsection (2), a rent supplement funded by the Ministry of Health and Long-Term Care that is used to pay for permanent supportive rental housing for persons who are homeless or at risk of becoming homeless.
15.3 A payment received under the Canada-Ontario Housing Benefit program.
16. A payment received under the Services and Supports to Promote the Social Inclusion of Persons with Developmental Disabilities Act, 2008, if the payment is used or will be used within a reasonable time period to purchase the services and supports for which the payment was intended.
17. A payment or refund received under section 103.1 of the Taxation Act, 2007 for the children’s activity tax credit.
18. An Ontario Trillium Benefit payment received under section 103.3 of the Taxation Act, 2007. O. Reg. 134/98, s. 52; O. Reg. 227/98, s. 27; O. Reg. 165/99, s. 10; O. Reg. 395/04, s. 11; O. Reg. 166/07, s. 3 (1); O. Reg. 271/07, s. 1; O. Reg. 118/09, s. 5 (1); O. Reg. 208/10, s. 4; O. Reg. 287/10, s. 2; O. Reg. 379/10, s. 9 (1); O. Reg. 522/10, s. 1; O. Reg. 347/11, s. 4; O. Reg. 189/12, s. 3; O. Reg. 407/12, s. 4; O. Reg. /15, s. 4 (1); O. Reg. 376/16, s. 4; O. Reg. 178/18, s. 1; O. Reg. 93/20, s. 1.
(2) The maximum amount of the payment permitted for the purposes of paragraph 15 or 15.2 of subsection (1) is the amount by which the actual cost of shelter, determined in accordance with subsection 42 (1), exceeds the amount payable for shelter under subsection 42 (2). O. Reg. 379/10, s. 9 (2); O. Reg. 324/15, s. 4 (2).
Exemptions — Payments by Canada
53. The following payments by Canada shall not be included in income:
1. A payment received as a tax credit under section 122.5 of the Income Tax Act (Canada).
2. A payment received under section 122.61 of the Income Tax Act (Canada) in or before June 2004, as reduced by that portion of the payment with respect to dependent children that represents item “C” in the formula set out in subsection (1) of that section.
3. A payment received under section 122.61 of the Income Tax Act (Canada) in or after July 2004 but before July 2005, as reduced by that portion of the payment with respect to dependent children that represents item “C” in the formula set out in subsection (1) of that section, and as increased by the sum of the following amounts:
i. $4.00 for the first dependent child.
ii. $3.41 for the second dependent child.
iii. $3.25 for each additional dependent child.
3.1 A payment received under section 122.61 of the Income Tax Act (Canada) in or after July 2005 but before July 2006, as reduced by that portion of the payment with respect to dependent children that represents item “C” in the formula set out in subsection (1) of that section, and as increased by the sum of the following amounts:
i. $21.58 for the first dependent child.
ii. $20.66 for the second dependent child.
iii. $20.33 for each additional dependent child.
3.2 A payment received under section 122.61 of the Income Tax Act (Canada) in or after July 2006 but before July 2007, as reduced by that portion of the payment with respect to dependent children that represents item “C” in the formula set out in subsection (1) of that section, and as increased by the sum of the following amounts:
i. $40.17 for the first dependent child.
ii. $38.82 for the second dependent child.
iii. $38.41 for each additional dependent child.
3.3 A payment received under section 122.61 of the Income Tax Act (Canada) in or after July 2007 but before July 2008, as reduced by that portion of the payment with respect to dependent children that represents item “C” in the formula set out in subsection (1) of that section, and as increased by the sum of the following amounts:
i. $43.75 for the first dependent child.
ii. $41.99 for the second dependent child.
iii. $41.41 for each additional dependent child.
3.4 A payment received under section 122.61 of the Income Tax Act (Canada) in or after July 2008.
3.5 A payment received as a tax credit under section 122.7 or 122.71 of the Income Tax Act (Canada).
4. A death benefit payment under the Canada Pension Plan.
4.1 An orphan’s benefit payment under the Canada Pension Plan.
4.2 A disabled contributor’s child’s benefit payment under the Canada Pension Plan.
5. A payment received from the Department of Indian Affairs and Northern Development (Canada) or from a band for board and lodging of a student attending a secondary school not on the reserve.
6. A payment received pursuant to the Indian Act (Canada) under a treaty between Her Majesty and a band, other than funds for post-secondary education.
7. A payment made by a band as an incentive bonus for school attendance to any dependant who is attending school.
8. A payment received under Order in Council P.C. 1977-2496 made under section 40 of the Indian Act (Canada).
9. A payment received under the Extraordinary Assistance Plan (Canada).
10. A grant received under the Employment Insurance Act (Canada) and used for the purpose of purchasing a training course approved by the administrator.
11. A Canada Education Savings Grant.
12. A payment received from Employment and Social Development Canada under the program called the “Opportunities Fund for Persons with Disabilities”, if the payment has been or will be applied to costs incurred or to be incurred as a result of participation in employment-related activities that have been approved by the administrator.
13. A loan, including a forgiven loan, or contribution received from the Residential Rehabilitation Assistance Program authorized by section 51 of the National Housing Act (Canada).
14. A benefit paid under section 4 of the Universal Child Care Benefit Act (Canada).
15. A payment received under the Pre-1986/Post-1990 Hepatitis C Settlement Agreement made as of December 14, 2006 among the Attorney General of Canada and Class Action Representative Plaintiffs, other than a payment for loss of income under section 2.05 of the Agreement, a payment for loss of services under section 2.06 of the Agreement and compensation to dependants under section 4.04 of the Agreement.
16. A payment from a municipality or a Tribal Council, on behalf of the Department of Indian Affairs and Northern Development (Canada), received between October 2005 and September 2006 by an evacuee from that part of the Fort Albany No. 67 Reserve on which members of the Kashechewan First Nation reside.
17. A payment under the Canada Disability Savings Act that is paid into a registered disability savings plan.
18. Payments made under the Government of Canada’s Thalidomide Survivors Contribution Program. O. Reg. 134/98, s. 53; O. Reg. 227/98, s. 28; O. Reg. 272/98, ss. 8, 12; O. Reg. 165/99, s. 11; O. Reg. 170/99, s. 5; O. Reg. 326/00, s. 3; O. Reg. 171/04, s. 6; O. Reg. 395/04, s. 12; O. Reg. 381/05, s. 1; O. Reg. 259/06, s. 1; O. Reg. 409/06, s. 1; O. Reg. 166/07, s. 4; O. Reg. 191/07, s. 1; O. Reg. 479/07, s. 7; O. Reg. 424/08, s. 2; O. Reg. 118/09, s. 6; O. Reg. 12/14, s. 4; O. Reg. 228/16, s. 7; O. Reg. 376/16, s. 5; O. Reg. 592/17, s. 5.
Treatment of Emergency Payments Respecting COVID-19 Made by Canada
53.1 (1) This section sets out rules respecting the treatment of the following types of payments:
1. Income support under the Canada Emergency Response Benefit Act.
2. Emergency response benefits under Part VIII.4 of the Employment Insurance Act (Canada). O. Reg. 229/20, s. 1 (2).
(2) Subject to subsection (5), the first $200 of each type of payment referred to in subsection (1) that is received by each member of a benefit unit, other than a member referred to in subsection (3) or (4), and 50 per cent of any remaining amount of such payments received by the member shall not be included in income. However, where the payments would result in a recipient becoming ineligible for assistance, they shall be further exempt from income such that income assistance payable to the recipient is equal to $2.50. O. Reg. 229/20, s. 1 (3).
(3) Subject to subsection (5), any payments referred to in subsection (1) that are received by a member of a benefit unit who is in full-time attendance in a program of study at a post-secondary institution shall not be included in income. O. Reg. 168/20, s. 1; O. Reg. 229/20, s. 1 (4).
(4) Any payments referred to in subsection (1) that are received by a member of a benefit unit who is less than 18 years of age or who is an adult attending secondary school full time shall not be included in income. O. Reg. 168/20, s. 1; O. Reg. 229/20, s. 1 (5).
(5) The exemptions set out in subsections (2) and (3) do not apply when calculating income for the purposes of,
(a) determining whether an applicant is eligible for assistance; or
(b) determining the amount of income assistance payable for the first three months during which an applicant is eligible to receive income assistance where the effective date of eligibility of the applicant falls in March 2020 or later. O. Reg. 168/20, s. 1.
53.2 The rules set out in section 53.1 respecting the treatment of payments referred to in subsection 53.1 (1) also apply to payments of Canada emergency student benefits under the Canada Emergency Student Benefit Act except that clause 53.1 (5) (b) shall be read as referring to an effective date of eligibility of an applicant that falls in May 2020 or later. O. Reg. 229/20, s. 2.
Other Exemptions
54. (1) The following shall not be included in income:
1. That portion of a loan, approved by the administrator, that is,
i. applied or will be applied to the operation of a business,
ii. applied on an exceptional basis for medically necessary health related reasons if no other government program is available for the purpose,
iii. guaranteed under section 8 of the Ministry of Training, Colleges and Universities Act or made under the Canada Student Financial Assistance Act and, in either case, received by or on behalf of a student and relating to tuition, other compulsory fees, books, instructional supplies, transportation or child care for the purpose of the definition of “education costs” in subsection 1 (1) of Regulation 774 of the Revised Regulations of Ontario, 1990 (Ontario Student Loans made before August 1, 2001) made under the Ministry of Training, Colleges and Universities Act or for the purpose of section 11 of Ontario Regulation 268/01 (Ontario Student Loans made after July 31, 2001) made under that Act,
iv. guaranteed under section 8 of the Ministry of Training, Colleges and Universities Act or made under the Canada Student Financial Assistance Act, if, in either case, the proceeds are received by or on behalf of a student who is,
A. a part time student,
B. a dependent adult who is not a spouse included in the benefit unit or a sole support student as defined in subsection 1 (1) of Regulation 774 of the Revised Regulations of Ontario, 1990, or
C. a child on whose behalf temporary care assistance is being paid and who is not a sole support student as defined in subsection 1 (1) of Regulation 774 of the Revised Regulations of Ontario, 1990 made under the Ministry of Training, Colleges and Universities Act,
v. applied or will be applied to the purchase of a motor vehicle required for employment assistance activities or to maintain employment,
vi. applied or will be applied to the payment of first and last month’s rent necessary to secure accommodation for the benefit unit, or
vii. applied to the purchase of household items necessary for the well-being of one or more members of the benefit unit and approved by the administrator.
2. An award or grant made by the Ministry of Advanced Education and Skills Development to a student enrolled in a post-secondary institution.
2.1 The portion of a grant or award, other than an award or grant under paragraph 2, or loan, other than a loan under subparagraphs 1 iii and iv, that is approved by the administrator for training or post-secondary education and that is or will be applied within a reasonable period to the cost of tuition, other compulsory fees, books, instructional supplies and equipment, transportation and child care, if the person for whose benefit the grant, award or loan is provided is attending or will be attending the training or program of study for which it is intended.
3. A bursary received by a full-time student enrolled in a secondary school under paragraph 18 of subsection 8 (1) of the Education Act.
4. Subject to subsections (2) and (4), an amount received as damages or compensation for,
i. pain and suffering as a result of injury to or the death of a member of the benefit unit, or
ii. expenses actually and reasonably incurred or to be incurred as a result of injury to or the death of a member of the benefit unit.
4.1 Subject to subsection (2), an amount received as an award for damages under clause 61 (2) (e) of the Family Law Act to compensate for loss of guidance, care and companionship as a result of death or injury.
5. A payment received under any of the following agreements to which the province of Ontario is a party:
i. The Helpline Reconciliation Model Agreement.
ii. The Multi-Provincial/Territorial Assistance Program Agreement.
iii. The Grandview Agreement.
6. That portion of a payment received from the sale or other disposition of an asset that is applied, or if the administrator approves, will be applied towards,
i. the purchase by a member of the benefit unit of a principal residence used by the benefit unit,
ii. the purchase of any other asset that, in the opinion of the administrator, is necessary for the health or welfare of a member of the benefit unit,
iii. the purchase of or conversion to an asset that is not included as an asset under section 39, or
iv. the purchase of or conversion to an asset that does not result in the recipient exceeding the prescribed limit for assets under section 38.
7. A donation received from a religious, charitable or benevolent organization.
8. Gifts or other voluntary payments up to a maximum of $10,000 for any 12-month period.
8.1 A gift or voluntary payment received for any of the following purposes, if the gift or payment is applied as soon as practicable for the purpose for which it was intended:
i. The purchase of a principal residence for the benefit unit.
ii. The purchase of a motor vehicle referred to in paragraph 5 or 5.1 of subsection 39 (1).
iii. To pay the first and last month’s rent necessary to secure accommodation for the benefit unit.
9. If a member of a benefit unit is residing in a long-term care home, a payment by a relative or friend of the member with respect to special services provided by the operator of the long-term care home.
10. A payment received under the Ontario Hepatitis C Assistance Plan.
11. The interest earned from and reinvested into the Registered Education Savings Plan referred to in paragraph 21 of subsection 39 (1).
11.1 A gift or voluntary payment received for the purpose of making a contribution to a Registered Education Savings Plan, if the gift or payment is contributed as soon as practicable to a Registered Education Savings Plan that is exempt under paragraph 21 of subsection 39 (1).
11.2 An Educational Assistance Payment received from a Registered Education Savings Plan as defined in section 146.1 of the Income Tax Act (Canada) that is or will be applied, within a reasonable period, to the cost of tuition, other compulsory fees, books, instructional supplies and equipment, transportation and post-secondary education expenses related to the person’s disability, approved by the administrator.
11.3 A payment of contributions from a Registered Education Savings Plan as defined in section 146.1 of the Income Tax Act (Canada) to the subscriber or to the beneficiary if the payment is or will be applied by the beneficiary, within a reasonable period, to the cost of tuition, other compulsory fees, books, instructional supplies and equipment, transportation and post-secondary education expenses related to the person’s disability, approved by the administrator.
11.4 A gift or voluntary payment received for the purpose of making a contribution to a registered disability savings plan, if the gift or payment is contributed as soon as practicable into a registered disability savings plan exempt under paragraph 21.1 of subsection 39 (1).
11.5 The interest earned from and reinvested into a registered disability savings plan that is exempt under paragraph 21.1 of subsection 39 (1).
11.6 Payments from a registered disability savings plan that is exempt under paragraph 21.1 of subsection 39 (1).
12. A lump sum payment received under the 1986-1990 Hepatitis C Settlement Agreement made as of June 15, 1999 among the Attorney General of Canada, Her Majesty the Queen in right of Ontario and others, other than a loss of income payment or a loss of support payment.
13. A payment received under the Walkerton Compensation Plan, other than a payment for future lost income.
13.1 A payment received by a class member from the Settlement Fund in the Huronia Regional Centre class action.
13.2 A payment received by a class member from the Settlement Fund in the Rideau Regional Centre class action.
13.3 A payment received by a class member from the Settlement Fund in the Southwestern Regional Centre class action.
13.4 Payments received by a class member under the Settlement Agreement in the class action Clegg v. Her Majesty the Queen in Right of the Province of Ontario that was approved by the Superior Court of Justice on April 25, 2016 (Court File No.: CV-14-50642300CP).
13.5 A payment received by a class member under the Sixties Scoop Settlement Agreement.
13.6 A payment received by a class member under the Settlement Agreement in the Federal Indian Day Schools class action.
14. Grants received from the Home and Vehicle Modification Program funded under the Ministry of Community and Social Services Act.
15. Money paid under a contract of insurance for loss of or damage to real or personal property of a member of a benefit unit if the money is applied to or, if the administrator approves, will be applied to,
i. the purchase or repair of an asset that, under section 39, is not included as an asset,
ii. the purchase or repair of any other asset that, in the opinion of the administrator, is necessary for the health or welfare of a member of the benefit unit,
iii. the purchase or repair of an asset that does not result in the recipient exceeding the prescribed limit for assets under section 38,
iv. additional living expenses, including temporary shelter costs, if a peril covered by the contract of insurance makes the recipient’s dwelling place used as principal residence unfit for occupancy, or
v. debt obligations of a member of the benefit unit.
16. Payments made by a local Disaster Relief Committee established pursuant to the Ontario Disaster Relief Assistance Program administered by the Ministry of Municipal Affairs, other than payments for loss of income.
17. An amount received as compensation, other than compensation for loss of income, related to a claim of abuse sustained at an Indian residential school, including compensation received under the Indian Residential Schools Settlement Agreement.
18. A personal credit within the meaning of section 5.07 of the Indian Residential Schools Settlement Agreement.
19. A death benefit payment under An Act Respecting the Quebec Pension Plan.
20. Payments that are made pursuant to a court order that are made for and applied to,
i. expenses for disability related items or services for a member of the benefit unit that are approved by the administrator and that are not and will not be otherwise reimbursed, or
ii. education or training expenses that are approved by the administrator and that,
A. are incurred with respect to a member of the benefit unit because of that person’s disability, and
B. are not and will not be otherwise reimbursed.
21. The value of grants, payments, credits, services or items provided by or in accordance with a program funded by gas distribution utilities, local distribution companies, a municipality, the Independent Electricity System Operator, the Ontario Energy Board, the Government of Ontario or the Government of Canada, for the purposes of energy efficiency, conservation or affordability.
22. Payments made under the Quest for Gold – Ontario Athlete Assistance Program, administered by the Ministry of Tourism, Culture and Sport.
23. Payments made under the Transplant Patient Expense Reimbursement Program funded by the Ministry of Health and Long-Term Care, if the payments are or will be used, within a reasonable period as determined by the administrator, for the purpose for which they were intended.
24. Payments made by Ontario or Canada pursuant to an aboriginal land claim settlement agreement.
25. A payment made under the Community Homelessness Prevention Initiative administered by the Ministry of Housing, up to an amount that is equivalent to the amount specified in subsection 43 (1), if the following criteria are satisfied:
i. The payment is made by a service manager designated under the Housing Services Act, 2011.
ii. The payment is made to residents of a place that provides permanent housing with limited supports to vulnerable adults who require some supervision and support with the activities of daily living.
iii. The payment is made for the personal needs of those residents.
26. A payment made under the Community Homelessness Prevention Initiative administered by the Ministry of Housing by a service manager designated under the Housing Services Act, 2011 and applied to,
i. rent deposits, including first and last month’s rent,
ii. establishing a new principal residence,
iii. maintaining the health or welfare of a member of a benefit unit in his or her current residence,
iv. arrears on any of the costs of shelter listed in subsection 42 (1), or
v. other services, items, payments or costs related to housing and homelessness, as approved by the Director.
27. Payments made by either or both of the Ministry of Economic Development and Growth and the Ministry of Advanced Education and Skills Development under the Youth Jobs Strategy, if, in the opinion of the administrator, the payment will be used within a reasonable period and for the purpose for which it was paid.
28. That portion of a grant received under the Northern Health Travel Grant Program, administered by the Ministry of Health and Long-Term Care, that exceeds the amount paid under subparagraph 1 iii.1 of subsection 55 (1) for the same trip.
29. A payment received by a class member from the Nova Scotia Home for Colored Children Settlement Agreement.
30. Payments made under the Athlete Assistance Program, administered by the Department of Canadian Heritage.
31. A child support payment made by a person who has an obligation to support a member of the benefit unit under the Family Law Act, the Divorce Act (Canada) or similar legislation in another jurisdiction.
32. An orphan’s pension payment under the Act Respecting the Québec Pension Plan (Quebec) or a payment under a similar program in another jurisdiction.
33. A disabled contributor’s child’s pension payment under the Act Respecting the Quebec Pension Plan (Quebec) or a payment under a similar program in another jurisdiction.
34. A fee or allowance paid for attendance as a juror. O. Reg. 134/98, s. 54 (1); O. Reg. 227/98, s. 29; O. Reg. 165/99, s. 12 (1, 2); O. Reg. 170/99, s. 6; O. Reg. 32/00, s. 16; O. Reg. 326/00, s. 4; O. Reg. 236/01, s. 2; O. Reg. 171/04, s. 7; O. Reg. 395/04, s. 13 (1-5); O. Reg. 294/05, s. 17; O. Reg. 261/06, s. 8; O. Reg. 166/07, s. 5; O. Reg. 424/08, s. 3 (1); O. Reg. 118/09, s. 7; O. Reg. 208/10, s. 5 (1, 2); O. Reg. 110/10, s. 4; O. Reg. 522/10, s. 2; O. Reg. 347/11, s. 5; O. Reg. 189/12, s. 4; O. Reg. 407/12, s. 5; O. Reg. 221/13, s. 11; O. Reg. 11/14, s. 2; O. Reg. 12/14, s. 5; O. Reg. 115/14, s. 2; O. Reg. 283/14, s. 2; O. Reg. 324/15, s. 5; O. Reg. 228/16, s. 8; O. Reg. 376/16, s. 6; O. Reg. 282/17, s. 9 (1, 2); O. Reg. 592/17, s. 6; O. Reg. 279/18, s. 15 (3); O. Reg. 201/20, s. 2.
(2) The total amount allowed under paragraph 8.1 of section 52 and paragraphs 4 and 4.1 of subsection (1) shall not exceed $50,000. O. Reg. 395/04, s. 13 (6); O. Reg. 282/17, s. 9 (3).
(3) The exemption from income under paragraph 11.4 of subsection (1) does not include gifts or payments contributed to a registered disability savings plan if the contributions fail to comply with the condition required under subparagraph 146.4 (4) (g) (iii) of the Income Tax Act (Canada). O. Reg. 424/08, s. 3 (2).
(4) The exemption under paragraph 4 of subsection (1) does not apply to amounts paid under the following provisions:
1. Subsections 13 (1), (2), (3), (7) and (8) of Regulation 672 of the Revised Regulations of Ontario 1990 (Statutory Accident Benefits Schedule — Accidents before January 1, 1994) made under the Insurance Act.
2. Section 19 of Ontario Regulation 776/93 (Statutory Accident Benefits Schedule — Accidents after December 31, 1993 and before November 1, 1996) made under the Insurance Act.
3. Section 12 of Ontario Regulation 403/96 (Statutory Accident Benefits Schedule — Accidents on or after November 1, 1996) made under the Insurance Act.
4. Section 12 of Ontario Regulation 34/10 (Statutory Accident Benefits Schedule — Effective September 1, 2010), made under the Insurance Act. O. Reg. 208/10, s. 5 (3, 4).
Treatment of Canada Child Tax Benefit
54.1 (1) The administrator may pay to Canada on behalf of a person who received income assistance part or all of an amount that Canada paid to the person and that was not excluded from the person’s income under paragraph 2 of section 53 if Canada subsequently determines that the person was not eligible for the payment from Canada and notified the Director of that fact. O. Reg. 272/98, s. 9.
(2) An amount paid to Canada under subsection (1) shall be deemed to be income assistance. O. Reg. 272/98, s. 9.
Appendix 2
ODSP Regulations:
List of 82 full (100%) income exemptions
Exemptions — Payments by Ontario
41. (1) The following payments by Ontario shall not be included in income:
1. Income support under the Act.
2. A payment received under Ontario Regulation 224/98 (Assistance for Children with Severe Disabilities).
3. A payment under Ontario Regulation 223/98 (Employment Supports).
4. A payment made by a children’s aid society on behalf of a child in care under the Child, Youth and Family Services Act, 2017.
4.1 A payment made by a children’s aid society on behalf of a child receiving services under the Child, Youth and Family Services Act, 2017, if the society has determined under clause 32 (1) (b) of Ontario Regulation 156/18 (General Matters Under the Authority of the Minister) made under that Act that there are reasonable and probable grounds to believe that the child is in need of protection and the child has not been placed in the society’s care,
i. by an agreement entered into under subsection 75 (1) of that Act, or
ii. by an order made under clause 94 (2) (d), paragraph 2, 3 or 4 of subsection 101 (1), section 114 or clause 116 (1) (c) of that Act.
4.2 A payment made by a children’s aid society on behalf of a child in the custody of a person pursuant to an order made under clause 116 (1) (b) of the Child, Youth and Family Services Act, 2017.
5. A payment received under clause 240 (f) of the Child, Youth and Family Services Act, 2017.
6. Revoked: O. Reg. 523/10, s. 3 (1).
7. A payment received under the Ministry of Community and Social Services Act.
8. A payment or refund under section 8 of the Income Tax Act.
9. A payment under subsection 147 (14) of the Workers’ Compensation Act, as it read on December 31, 1997.
10. Basic financial assistance under the Ontario Works Act, 1997 received in the first month of eligibility for income support.
10.1 Revoked: O. Reg. 593/17, s. 10.
11. A payment with respect to employment assistance under Ontario Regulation 134/98 made to or on behalf of a member of the benefit unit.
12. A payment received under section 8.5 of the Income Tax Act.
13. Subject to subsection 43 (5), an amount received as compensation for non-economic loss under section 46 of the Workplace Safety and Insurance Act, 1997 or section 42 of the Workers’ Compensation Act.
14. An Ontario child benefit payment received under section 8.6.2 of the Income Tax Act.
15. A payment received under section 104.1 of the Taxation Act, 2007 for a senior homeowners’ property tax grant.
16. An Ontario property and sales tax credit payment or refund received under any of,
i. section 99 of the Taxation Act, 2007,
ii. section 100 of the Taxation Act, 2007,
iii. section 101.1 of the Taxation Act, 2007,
iv. section 101.2 of the Taxation Act, 2007, and
v. section 104.11 of the Taxation Act, 2007.
17. An Ontario sales tax transition benefit received under section 104.12 of the Taxation Act, 2007.
18. A payment made in accordance with the Ontario Child Benefit Equivalent Act, 2009.
19. Subject to subsection (2), a payment made by a service manager designated under the Housing Services Act, 2011 to be used as a rent supplement or a housing allowance, where approved by the Director.
19.1 A payment made under the Ministry of Housing’s Ontario Renovates program.
19.2 Subject to subsection (2), a rent supplement funded by the Ministry of Health and Long-Term Care that is used to pay for permanent supportive rental housing for persons who are homeless or at risk of becoming homeless.
19.3 A payment received under the Canada-Ontario Housing Benefit program.
20. A payment received under the Services and Supports to Promote the Social Inclusion of Persons with Developmental Disabilities Act, 2008, if the payment is used or will be used within a reasonable time period to purchase the services and supports for which the payment was intended.
21. A payment or refund received under section 103.1 of the Taxation Act, 2007 for the children’s activity tax credit.
22. An Ontario Trillium Benefit payment received under section 103.3 of the Taxation Act, 2007. O. Reg. 222/98, s. 41; O. Reg. 581/98, s. 7; O. Reg. 167/99, s. 7; O. Reg. 436/01, s. 3; O. Reg. 232/04, s. 1; O. Reg. 394/04, s. 8; O. Reg. 165/07, s. 4 (1); O. Reg. 272/07, s. 1; O. Reg. 121/09, s. 5 (1); O. Reg. 209/10, s. 3; O. Reg. 288/10, s. 2; O. Reg. 381/10, s. 8 (1); O. Reg. 523/10, s. 3; O. Reg. 349/11, s. 6; O. Reg. 190/12, s. 2; O. Reg. 406/12, s. 9; O. Reg. 326/15, s. 3 (1); O. Reg. 377/16, s. 5; O. Reg. 284/17, s. 9; O. Reg. 593/17, s. 10; O. Reg. 176/18, s. 2; O. Reg. 94/20, s. 1.
(2) The maximum amount of the payment permitted for the purposes of paragraph 19 or 19.2 of subsection (1) is the amount by which the actual cost of shelter, determined in accordance with subsection 31 (1), exceeds the amount payable for shelter under subsection 31 (2). O. Reg. 381/10, s. 8 (2); O. Reg. 326/15, s. 3 (2).
Exemptions — Payments by Canada
42. The following payments by Canada shall not be included in income:
1. A payment received as a tax credit under section 122.5 of the Income Tax Act (Canada).
2. A payment received under section 122.61 of the Income Tax Act (Canada) in or before June 2004, as reduced by that portion of the payment with respect to dependent children that represents item “C” in the formula set out in subsection (1) of that section.
3. A payment received under section 122.61 of the Income Tax Act (Canada) in or after July 2004 but before July 2005, as reduced by that portion of the payment with respect to dependent children that represents item “C” in the formula set out in subsection (1) of that section, and as increased by the sum of the following amounts:
i. $4.00 for the first dependent child.
ii. $3.41 for the second dependent child.
iii. $3.25 for each additional dependent child.
3.1 A payment received under section 122.61 of the Income Tax Act (Canada) in or after July 2005 but before July 2006, as reduced by that portion of the payment with respect to dependent children that represents item “C” in the formula set out in subsection (1) of that section, and as increased by the sum of the following amounts:
i. $21.58 for the first dependent child.
ii. $20.66 for the second dependent child.
iii. $20.33 for each additional dependent child.
3.2 A payment received under section 122.61 of the Income Tax Act (Canada) in or after July 2006 but before July 2007, as reduced by that portion of the payment with respect to dependent children that represents item “C” in the formula set out in subsection (1) of that section, and as increased by the sum of the following amounts:
i. $40.17 for the first dependent child.
ii. $38.82 for the second dependent child.
iii. $38.41 for each additional dependent child.
3.3 A payment received under section 122.61 of the Income Tax Act (Canada) in or after July 2007 but before July 2008, as reduced by that portion of the payment with respect to dependent children that represents item “C” in the formula set out in subsection (1) of that section, and as increased by the sum of the following amounts:
i. $43.75 for the first dependent child.
ii. $41.99 for the second dependent child.
iii. $41.41 for each additional dependent child.
3.4 A payment received under section 122.61 of the Income Tax Act (Canada) in or after July 2008.
3.5 A payment received as a tax credit under section 122.7 or 122.71 of the Income Tax Act (Canada).
4. A death benefit payment under the Canada Pension Plan.
4.1 An orphan’s benefit payment under the Canada Pension Plan.
4.2 A disabled contributor’s child’s benefit payment under the Canada Pension Plan.
5. A payment received from the Department of Indian Affairs and Northern Development (Canada) or from a band for board and lodging of a student attending a secondary school not on the reserve.
6. A payment received under the Indian Act (Canada) under a treaty between Her Majesty and a band, other than funds for post secondary education.
7. A payment made by a band as an incentive bonus for school attendance to any dependant who is attending school.
8. A payment received under Order in Council P.C. 1977-2496 made under section 40 of the Indian Act (Canada).
9. A payment received under the Extraordinary Assistance Plan (Canada).
10. A grant received under the Employment Insurance Act (Canada) and used for the purpose of purchasing a training course approved by the Director.
11. A Canada Education Savings Grant.
12. A payment received from Employment and Social Development Canada under the program called the “Opportunities Fund for Persons with Disabilities”, if the payment has been or will be applied to costs incurred or to be incurred as a result of participation in employment-related activities that have been approved by the Director.
13. A loan, including a forgiven loan, or contribution received from the Residential Rehabilitation Assistance Program authorized by section 51 of the National Housing Act (Canada).
14. A benefit paid under section 4 of the Universal Child Care Benefit Act (Canada).
15. A payment received under the Pre-1986/Post-1990 Hepatitis C Settlement Agreement made as of December 14, 2006 among the Attorney General of Canada and Class Action Representative Plaintiffs, other than a payment for loss of income under section 2.05 of the Agreement, a payment for loss of services under section 2.06 of the Agreement and compensation to dependants under section 4.04 of the Agreement.
16. A payment from a municipality or a Tribal Council, on behalf of the Department of Indian Affairs and Northern Development (Canada), received between October 2005 and September 2006 by an evacuee from that part of the Fort Albany No. 67 Reserve on which members of the Kashechewan First Nation reside.
17. A payment under the Canada Disability Savings Act that is paid into a registered disability savings plan.
18. Payments made under the Government of Canada’s Thalidomide Survivors Contribution Program. O. Reg. 222/98, s. 42; O. Reg. 273/98, ss. 7, 11; O. Reg. 167/99, s. 8; O. Reg. 171/99, s. 2; O. Reg. 329/00, s. 4; O. Reg. 172/04, s. 5; O. Reg. 394/04, s. 9; O. Reg. 380/05, s. 1; O. Reg. 260/06, s. 1; O. Reg. 408/06, s. 1; O. Reg. 165/07, s. 5; O. Reg. 190/07, s. 1; O. Reg. 480/07, s. 7; O. Reg. 422/08, s. 2; O. Reg. 121/09, s. 6; O. Reg. 10/14, s. 4; O. Reg. 230/16, s. 6; O. Reg. 377/16, s. 6; O. Reg. 593/17, s. 11.
Treatment of Emergency Payments Respecting COVID-19 Made by Canada
42.1 (1) This section sets out rules respecting the treatment of the following types of payments:
1. Income support under the Canada Emergency Response Benefit Act.
2. Emergency response benefits under Part VIII.4 of the Employment Insurance Act (Canada).
3. Canada emergency student benefits under the Canada Emergency Student Benefit Act. O. Reg. 230/20, s. 1 (2, 3).
(2) Subject to subsection (3), the first $200 of each type of payment referred to in subsection (1) that is received by each member of a benefit unit and 50 per cent of any remaining amount of such payments received by the member shall not be included in income. However, where the payments would result in an applicant being ineligible for income support or in a recipient becoming ineligible for income support, they shall be further exempt from income such that income support payable to the recipient is equal to $2.50. O. Reg. 230/20, s. 1 (4).
(3) Any payments referred to in subsection (1) that are received by a member of a benefit unit are exempt if the member is,
(a) less than 18 years of age or an adult attending secondary school full time; or
(b) in full-time attendance in a program of study at a post-secondary institution. O. Reg. 169/20, s. 1; O. Reg. 230/20, s. 1 (5).
Other Exemptions
43. (1) The following shall not be included in income:
1. That portion of a loan, approved by the Director, that is,
i. applied or will be applied to the operation of a business,
ii. applied on an exceptional basis for medically necessary health related reasons if no other government program is available for the purpose,
iii. applied to expenses approved by the Director for disability related items or services,
iv. taken against a life insurance policy if that portion is or will be used for disability related items or services approved by the Director,
v. guaranteed under section 8 of the Ministry of Training, Colleges and Universities Act or made under the Canada Student Financial Assistance Act and, in either case, received by or on behalf of a student and relating to tuition, other compulsory fees, books, instructional supplies, transportation or child care for the purpose of the definition of “education costs” in subsection 1 (1) of Regulation 774 of the Revised Regulations of Ontario, 1990 (Ontario Student Loans made before August 1, 2001) made under the Ministry of Training, Colleges and Universities Act or for the purpose of section 11 of Ontario Regulation 268/01 (Ontario Student Loans made after July 31, 2001) made under that Act,
vi. guaranteed under section 8 of the Ministry of Training, Colleges and Universities Act or made under the Canada Student Financial Assistance Act, if, in either case, the proceeds are received by or on behalf of a student who is,
A. a part-time student,
B. a dependent adult who is not a spouse included in the benefit unit, or
C. a sole support student as defined in subsection 1 (1) of Regulation 774 of the Revised Regulations of Ontario, 1990 made under the Ministry of Training, Colleges and Universities Act,
vii. applied or will be applied to the payment of first and last month’s rent necessary to secure accommodation for the benefit unit,
viii. applied or will be applied to the purchase of an asset exempt under subsection 28 (1), or
ix. applied to the purchase of household items necessary for the well-being of one or more members of the benefit unit and approved by the Director.
2. An award or grant made by the Ministry of Advanced Education and Skills Development to a student enrolled in a post-secondary institution.
2.1 The portion of an award or grant, other than an award or grant under paragraph 2, or loan, other than a loan under subparagraphs 1 v and vi, that is approved by the Director for training or post-secondary education and that is or will be applied within a reasonable period to the cost of tuition, other compulsory fees, books, instructional supplies and equipment, transportation and child care, if the person for whose benefit the award, grant or loan is provided is attending or will be attending the training or program of study for which it is intended.
3. A bursary received by a full-time student enrolled in a secondary school under paragraph 18 of subsection 8 (1) of the Education Act.
4. Subject to subsections (3) and (5), an amount received as damages or compensation for,
i. pain and suffering as a result of injury to or the death of a member of the benefit unit, or
ii. expenses actually and reasonably incurred or to be incurred as a result of injury to or the death of a member of the benefit unit.
4.1 Subject to subsection (5), an amount received as an award for damages under clause 61 (2) (e) of the Family Law Act to compensate for loss of guidance, care and companionship as a result of death or injury.
5. A payment received under any of the following agreements to which the province of Ontario is a party:
i. The Helpline Reconciliation Model Agreement.
ii. The Multi-Provincial/Territorial Assistance Program Agreement.
iii. The Grandview Agreement.
6. That portion of a payment received from the sale or other disposition of an asset that is applied, or if the Director approves, will be applied towards,
i. the purchase by a member of the benefit unit of a principal residence used by the benefit unit,
ii. the purchase of any other asset that, in the opinion of the Director, is necessary for the health or welfare of a member of the benefit unit,
iii. the purchase of or conversion to an asset that is not included as an asset under section 28, or
iv. the purchase of or conversion to an asset that does not result in the recipient exceeding the prescribed limit for assets under section 27.
7. A donation received from a religious, charitable or benevolent organization.
8. Interest earned on that portion of the assets that are within the limits prescribed in section 27.
9. Payments from a trust or from a life insurance policy, gifts or other voluntary payments, that are applied to,
i. expenses for disability related items or services for a member of the benefit unit that are approved by the Director and that are not and will not be otherwise reimbursed, or
ii. education or training expenses that are approved by the Director and that,
A. are incurred with respect to a member of the benefit unit because of that person’s disability, and
B. are not and will not be otherwise reimbursed.
9.1 Payments, other than payments under paragraph 9, that are made pursuant to a court order or under a government funded program and that are specifically made for a purpose listed in paragraph 9 and are applied to that purpose.
10. Subject to subsection (5), that portion of the interest earned by a trust referred to in paragraph 19 of subsection 28 (1),
i. that is re-invested into the capital of the trust and to which paragraph 19 of subsection 28 (1) continues to apply, or
ii. that is used for a purpose set out in paragraph 9.
11. Subject to subsection (5), that portion of the interest or dividends earned on life insurance policies,
i. that is re-invested in the policy,
ii. that is used to pay the premium, or
iii. that is used for a purpose set out in paragraph 9.
12. Payments approved by the Director received from any agency or governmental source on behalf of a child who is not a member of the benefit unit.
13. Payments in addition to a payment under paragraphs 1 to 12 that are payments from a trust or life insurance policy or gifts or other voluntary payments up to a maximum of $10,000 for any 12-month period.
13.1 A gift or voluntary payment received for any of the following purposes, if the gift or payment is applied as soon as practicable for the purpose for which it was intended:
i. The purchase of a principal residence for the benefit unit.
ii. The purchase of a motor vehicle referred to in paragraph 6 or 7 of subsection 28 (1).
iii. To pay the first and last month’s rent necessary to secure accommodation for the benefit unit.
14. A payment received under the Ontario Hepatitis C Assistance Plan.
15. The interest earned from and reinvested into the Registered Education Savings Plan referred to in paragraph 26 of subsection 28 (1).
15.1 A gift or voluntary payment received for the purpose of making a contribution to a Registered Education Savings Plan, if the gift or payment is contributed as soon as practicable to a Registered Education Savings Plan that is exempt under paragraph 26 of subsection 28 (1).
15.2 An Educational Assistance Payment received from a Registered Education Savings Plan as defined in section 146.1 of the Income Tax Act (Canada) that is or will be applied, within a reasonable period, to the cost of tuition, other compulsory fees, books, instructional supplies and equipment, transportation and post-secondary education expenses related to the person’s disability, approved by the Director.
15.3 A payment of contributions from a Registered Education Savings Plan as defined in section 146.1 of the Income Tax Act (Canada) to the subscriber or to the beneficiary if the payment is or will be applied by the beneficiary, within a reasonable period, to the cost of tuition, other compulsory fees, books, instructional supplies and equipment, transportation and post-secondary education expenses related to the person’s disability, approved by the Director.
15.4 A gift or voluntary payment received for the purpose of making a contribution to a registered disability savings plan, if the gift or payment is contributed as soon as practicable into a registered disability savings plan exempt under paragraph 26.1 of subsection 28 (1).
15.5 The interest earned from and reinvested into a registered disability savings plan that is exempt under paragraph 26.1 of subsection 28 (1).
15.6 Payments from a registered disability savings plan that is exempt under paragraph 26.1 of subsection 28 (1).
16. A lump sum payment received under the 1986-1990 Hepatitis C Settlement Agreement made as of June 15, 1999 among the Attorney General of Canada, Her Majesty the Queen in right of Ontario and others, other than a loss of income payment or a loss of support payment.
17. A payment received from the Government of Alberta as compensation for sterilization.
18. A payment received under the Walkerton Compensation Plan, other than a payment for future lost income.
18.1 A payment received by a class member from the Settlement Fund in the Huronia Regional Centre class action.
18.2 A payment received by a class member from the Settlement Fund in the Rideau Regional Centre class action.
18.3 A payment received by a class member from the Settlement Fund in the Southwestern Regional Centre class action.
18.4 Payments received by a class member under the Settlement Agreement in the class action Clegg v. Her Majesty the Queen in Right of the Province of Ontario that was approved by the Superior Court of Justice on April 25, 2016 (Court File No.: CV-14-50642300CP).
18.5 A payment received by a class member under the Sixties Scoop Settlement Agreement.
18.6 A payment received by a class member under the Settlement Agreement in the Federal Indian Day Schools class action.
19. Grants received from the Home and Vehicle Modification Program funded under the Ministry of Community and Social Services Act.
20. Money paid under a contract of insurance for loss of or damage to real or personal property of a member of a benefit unit if the money is applied to or, if the Director approves, will be applied to,
i. the purchase or repair of an asset that, under section 28, is not included as an asset,
ii. the purchase or repair of any other asset that, in the opinion of the Director, is necessary for the health or welfare of a member of the benefit unit,
iii. the purchase or repair of an asset that does not result in the recipient exceeding the prescribed limit for assets under section 27,
iv. additional living expenses, including temporary shelter costs, if a peril covered by the contract of insurance makes the recipient’s dwelling place used as principal residence unfit for occupancy, or
v. debt obligations of a member of the benefit unit.
21. Payments made by a local Disaster Relief Committee established pursuant to the Ontario Disaster Relief Assistance Program administered by the Ministry of Municipal Affairs, other than payments for loss of income.
22. An amount received as compensation, other than compensation for loss of income, related to a claim of abuse sustained at an Indian residential school, including compensation received under the Indian Residential Schools Settlement Agreement.
23. A personal credit within the meaning of section 5.07 of the Indian Residential Schools Settlement Agreement.
24. A death benefit payment under An Act Respecting the Quebec Pension Plan.
25. The value of grants, payments, credits, services or items provided by or in accordance with a program funded by gas distribution utilities, local distribution companies, a municipality, the Independent Electricity System Operator, the Ontario Energy Board, the Government of Ontario or the Government of Canada, for the purposes of energy efficiency, conservation or affordability.
26. Payments made under the Quest for Gold – Ontario Athlete Assistance Program, administered by the Ministry of Tourism, Culture and Sport.
27. Payments made under the Transplant Patient Expense Reimbursement Program funded by the Ministry of Health and Long-Term Care, if the payments are used or will be used, within a reasonable period as determined by the Director, for the purpose for which they were intended.
28. Payments made by Ontario or Canada pursuant to an aboriginal land claim settlement agreement.
29. A payment made under the Community Homelessness Prevention Initiative administered by the Ministry of Housing, up to an amount that is equivalent to the amount specified in paragraph 1 of subsection 32 (1), if the following criteria are satisfied:
i. The payment is made by a service manager designated under the Housing Services Act, 2011.
ii. The payment is made to residents of a place that provides permanent housing with limited supports to vulnerable adults who require some supervision and support with the activities of daily living.
iii. The payment is made for the personal needs of those residents.
30. A payment made under the Community Homelessness Prevention Initiative administered by the Ministry of Housing by a service manager designated under the Housing Services Act, 2011 and applied to,
i. rent deposits, including first and last month’s rent,
ii. establishing a new principal residence,
iii. maintaining the health or welfare of a member of a benefit unit in his or her current residence,
iv. arrears on any of the costs of shelter listed in subsection 31 (1), or
v. other services, items, payments or costs related to housing and homelessness, as approved by the Director.
31. Payments made by either or both of the Ministry of Economic Development and Growth and the Ministry of Advanced Education and Skills Development under the Youth Jobs Strategy, if, in the opinion of the Director, the payment will be used within a reasonable period and for the purpose for which it was paid.
32. That portion of a grant received under the Northern Health Travel Grant Program, administered by the Ministry of Health and Long-Term Care, that exceeds the amount paid under subparagraph 1 iii.1 of subsection 44 (1) for the same trip.
33. A payment received by a class member from the Nova Scotia Home for Colored Children Settlement Agreement.
34. Payments made under the Athlete Assistance Program, administered by the Department of Canadian Heritage.
35. A child support payment made by a person who has an obligation to support a member of the benefit unit under the Family Law Act, the Divorce Act (Canada) or similar legislation in another jurisdiction.
36. An orphan’s pension payment under the Act Respecting the Québec Pension Plan (Quebec) or a payment under a similar program in another jurisdiction.
37. A disabled contributor’s child’s pension payment under the Act Respecting the Québec Pension Plan (Quebec) or a payment under a similar program in another jurisdiction.
38. A fee or allowance paid for attendance as a juror. O. Reg. 222/98, s. 43 (1); O. Reg. 581/98, s. 8; O. Reg. 167/99, s. 9 (1, 2); O. Reg. 171/99, s. 3; O. Reg. 33/00, s. 14; O. Reg. 329/00, s. 5; O. Reg. 82/01, s. 2; O. Reg. 235/01, s. 2; O. Reg. 172/04, s. 6; O. Reg. 394/04, s. 10 (1-8); O. Reg. 291/05, s. 15; O. Reg. 165/07, s. 6; O. Reg. 422/08, s. 3 (1-3); O. Reg. 121/09, s. 7; O. Reg. 209/10, s. 4 (1, 2); O. Reg. 523/10, s. 4; O. Reg. 349/11, s. 7; O. Reg. 190/12, s. 3; O. Reg. 406/12, s. 10; O. Reg. 9/14, s. 2; O. Reg. 10/14, s. 5; O. Reg. 114/14, s. 2; O. Reg. 282/14, s. 2; O. Reg. 326/15, s. 4; O. Reg. 230/16, s. 7; O. Reg. 377/16, s. 7; O. Reg. 284/17, s. 10 (1-4); O. Reg. 593/17, s. 12 (1-3); O. Reg. 278/18, s. 16 (4); O. Reg. 202/20, s. 2.
(2) Revoked: O. Reg. 284/17, s. 10 (5).
(3) The exemption under paragraph 4 of subsection (1) does not apply to amounts paid under the following provisions:
1. Subsections 13 (1), (2), (3), (7) and (8) of Regulation 672 of the Revised Regulations of Ontario 1990 (Statutory Accident Benefits Schedule — Accidents before January 1, 1994) made under the Insurance Act.
2. Section 19 of Ontario Regulation 776/93 (Statutory Accident Benefits Schedule — Accidents after December 31, 1993 and before November 1, 1996) made under the Insurance Act.
3. Section 12 of Ontario Regulation 403/96 (Statutory Accident Benefits Schedule — Accidents on or after November 1, 1996) made under the Insurance Act.
4. Section 12 of Ontario Regulation 34/10 (Statutory Accident Benefits Schedule — Effective September 1, 2010) made under the Insurance Act. O. Reg. 209/10, s. 4 (3, 4).
(4) Revoked: O. Reg. 593/17, s. 12 (4).
(5) The exemptions from income under paragraph 13 of section 41 and paragraph 4, 4.1, 10 or 11 of subsection (1) apply if the recipient files an annual report in a form approved by the Director documenting all income and expense transactions relating to the assets for the year with respect to which the report is filed. O. Reg. 394/04, s. 10 (11).
(5.1) The exemption from income under paragraph 15.4 of subsection (1) does not include gifts or payments contributed to a registered disability savings plan if the contributions fail to comply with the condition required under subparagraph 146.4 (4) (g) (iii) of the Income Tax Act (Canada). O. Reg. 422/08, s. 3 (4).
(6) If the exemption from assets under paragraph 19 of subsection 28 (1) applies and income from those assets is paid other than monthly and is not otherwise exempt under this section, the income shall be calculated and included as income as if it were paid monthly in equal payments,
(a) over the 12 months next following the month in which the report referred to in subsection (5) is filed; or
(b) over the 12 months commencing in the month in which the payment is made if the report referred to in subsection (5) is not filed. O. Reg. 222/98, s. 43 (6).
Treatment of Canada Child Tax Benefit
43.1 (1) The Director may pay to Canada on behalf of a person who received income support part or all of an amount that Canada paid to the person and that was not excluded from the person’s income under paragraph 2 of section 42 if Canada subsequently determines that the person was not eligible for the payment from Canada and notified the Director of that fact. O. Reg. 273/98, s. 8.
(2) An amount paid to Canada under subsection (1) shall be deemed to be income support. O. Reg. 273/98, s. 8.
Appendix 3
Housing Services regulations
List of 61 full (100% income exemptions
| Adjusted family income 50. (1) For the purpose of clause 49 (3) (a), the adjusted family income of a family unit for a month is, subject to subsection (13), the amount obtained by, (a) adding, (i) the income of each of the members of the family unit for the month, as determined under subsections (2) to (7), |
(3) For the purpose of subclause (1) (a) (i), the following shall not be included in income, subject to subsection (4):
1. A payment received under section 49 of the Ontario Disability Support Program Act, 1997 to provide financial assistance for children with severe disabilities.
2. A payment received from a children’s aid society on behalf of a child in care under the Child, Youth and Family Services Act, 2017.
2.1 Any income earned or received by a child in care under the Child, Youth and Family Services Act, 2017 who is living with the household.
3. A subsidy received under clause 240 (f) of the Child, Youth and Family Services Act, 2017.
4. A payment received under subsection 2 (2) of the Developmental Services Act.
5. A payment received under the Ministry of Community and Social Services Act.
6. A payment, refund or credit received under the Income Tax Act (Ontario).
7. A payment, refund or credit received under the Income Tax Act (Canada).
8. A death benefit received under the Canada Pension Plan.
9. A payment received from the Department of Indian Affairs and Northern Development (Canada) or from a band for board and lodging of a student attending a secondary school not on the reserve.
10. A payment received pursuant to the Indian Act (Canada) under a treaty between Her Majesty in right of Canada and a band, other than funds for post-secondary education.
11. A payment received from a band as an incentive bonus for school attendance by a person who is a child of a member of the family unit and who is attending school.
12. A payment received under Order in Council P.C. 1977-2496 made under section 40 of the Indian Act (Canada).
13. A payment received under the Extraordinary Assistance Plan (Canada).
14. A grant received under the Employment Insurance Act (Canada) and used for the purpose of the purchase by a member of a benefit unit under the Ontario Works Act, 1997 of a training course approved by an administrator under that Act.
15. A Canada Education Savings Grant, if it is paid into a Registered Education Savings Plan for a child of a member of the family unit.
16. A payment received from Human Resources Development Canada under the program called the “Opportunities Fund for Persons with Disabilities”, if the payment has been or will be applied to costs incurred or to be incurred as a result of participation in employment-related activities.
16.1 A payment made by the Government of Canada under the Canada Disability Savings Act that is paid into a Registered Disability Savings Plan established for the benefit of a member of the family unit.
16.2 Subject to subsection (4.1), a gift or voluntary payment received for the purpose of making a contribution to a Registered Disability Savings Plan, if the gift or payment is contributed as soon as practicable into a Registered Disability Savings Plan established for the benefit of a member of the family unit.
16.3 Interest, dividends or any other income accrued in a Registered Disability Savings Plan established for the benefit of a member of the family unit.
16.4 Payments from a Registered Disability Savings Plan established for the benefit of a member of the family unit.
17. A capital gain.
18. The proceeds received from the sale, liquidation or other disposition of real or personal property.
19. Interest received from or accrued in a prepaid funeral plan.
20. Interest, dividends or any other income received from or accrued in a Registered Retirement Savings Plan or a Registered Education Savings Plan for a member described in subsection 49 (4).
21. An inheritance.
22. Lottery winnings.
23. A donation received from a religious, charitable or benevolent organization.
24. A casual gift or casual payment of small value.
25. A loan.
26. Income received by a student in full-time attendance at a recognized educational institution who meets the criteria stated in clauses 49 (4) (a), (b), (c) and (d) if,
i. the institution is a primary or secondary institution, or
ii. the institution is a post-secondary institution and the student,
A. is a single student, as defined in Regulation 774 of the Revised Regulations of Ontario, 1990 made under the Ministry of Training, Colleges and Universities Act, and
B. had not been out of a secondary institution for more than five years as of the start of his or her current study period in the post-secondary institution.
26.1 A scholarship, fellowship or bursary received by a student in connection with the student’s enrolment or continued enrolment in a program offered by any of the following institutions or by a similar institution outside Ontario:
i. a university,
ii. a college of applied arts and technology established under the Ontario Colleges of Applied Arts and Technology Act, 2002,
iii. a private career college, as defined in the Private Career Colleges Act, 2005.
27. An award or a grant received from the Ministry of Training, Colleges and Universities by a student enrolled in a post-secondary institution.
28. A bursary received under paragraph 18 of subsection 8 (1) of the Education Act by a student in full-time attendance at a secondary school.
29. A payment received by a student from the Canada Millennium Scholarship Foundation.
30. An allowance received for room and board in respect of employment away from the unit one occupies.
31. An allowance received for expenses incurred in travelling in respect of employment.
32. An allowance or a payment received for child care, transportation, tuition or other expenses in respect of any job training or employment-related program in which one is enrolled.
33. A benefit received from Veterans Affairs Canada under the Veterans Independence Program.
34. A war reparation payment, made either in periodic instalments or in a lump sum amount.
35. An amount received as damages or compensation for,
i. pain and suffering resulting from an injury to or the death of a member of the household, or
ii. expenses reasonably incurred or to be incurred as a result of an injury to or the death of a member of the household.
36. A lump sum insurance payment.
37. A lump sum severance payment arising from a dismissal from employment.
38. A lump sum payment received under a decision of a court.
39. A lump sum payment received under a decision of a statutory tribunal.
40. A payment received under any of the following agreements to which the Province of Ontario is a party:
i. The Helpline Reconciliation Model Agreement.
ii. The Multi-Provincial/Territorial Assistance Program Agreement.
iii. The Grandview Agreement.
41. A payment received under the Ontario Hepatitis C Assistance Plan.
42. The total amount of spouse’s allowance payments under the Old Age Security Act (Canada) received by a benefit unit under the Ontario Disability Support Program Act, 1997 for the month, if that amount is equal to or less than the amount received by the benefit unit for basic needs for the month under paragraph 1 of subsection 30 (1) of Ontario Regulation 222/98 made under the Ontario Disability Support Program Act, 1997.
43. The total amount of disability benefits under the Canada Pension Plan received by a benefit unit under the Ontario Disability Support Program Act, 1997 for the month, if that amount is equal to or less than the amount received by the benefit unit for basic needs for the month under paragraph 1 of subsection 30 (1) of Ontario Regulation 222/98 made under the Ontario Disability Support Program Act, 1997.
44. The total amount of income support received by a benefit unit under the Ontario Disability Support Program Act, 1997 for the month, if the amount received by the benefit unit for basic needs for the month under paragraph 1 of subsection 30 (1) of Ontario Regulation 222/98 made under that Act is less than the total amount of spouse’s allowance payments under the Old Age Security Act (Canada) received by the benefit unit for the month.
45. The total amount of income support received by a benefit unit under the Ontario Disability Support Program Act, 1997 for the month, if the amount received by the benefit unit for basic needs for the month under paragraph 1 of subsection 30 (1) of Ontario Regulation 222/98 made under that Act is less than the total amount of disability benefits under the Canada Pension Plan received by the benefit unit for the month.
46. The total amount of payments under the Ontario Works Act, 1997 received by a benefit unit under that Act for the month if,
i. in the case of a benefit unit consisting of a recipient with no spouse but with one or more other dependants, the total non-benefit income for the month of the members of the benefit unit exceeds the amount set out opposite the benefit unit in Column 3 of Table 3, or
ii. in the case of a benefit unit other than one described in subparagraph i, the total non-benefit income for the month of the members of the benefit unit exceeds the amount set out opposite the benefit unit in Column 3 of Table 4.
47. The total amount of payments under the Ontario Disability Support Program Act, 1997 received by a benefit unit under that Act for the month, if the total non-benefit income for the month of the members of the benefit unit exceeds the amount set out opposite the benefit unit in Column 3 of Table 5.
48. A payment received under subsection 147 (14) of the Workers’ Compensation Act, as it read on December 31, 1997.
49. A lump sum payment received under the 1986-1990 Hepatitis C Settlement Agreement made as of June 15, 1999 among the Attorney General of Canada, Her Majesty the Queen in right of Ontario and others.
50. A payment received from the Government of Alberta as compensation for sterilization.
51. A payment received under the Walkerton Compensation Plan.
52. Revoked: O. Reg. 149/16, s. 2 (2).
53. Financial support that is care and support received from a children’s aid society or a prescribed entity under section 124 of the Child, Youth and Family Services Act, 2017.
54. A Special Allowance received from Veterans Affairs Canada under the Veterans Affairs Disability Pension Program.
55. A payment received as a result of a claim that relates to an aboriginal residential school and was made against the Government of Canada or a church or other religious organization.
56. A payment received under the Universal Child Care Benefit Act (Canada).
57. Payments from a trust or life insurance policy or gifts or other voluntary payments that are applied to,
i. expenses for items or services that are needed for a member of a household because of that member’s disability and that are not and will not be otherwise reimbursed, or
ii. education or training expenses that,
A. are incurred with respect to a member of a household because of that member’s disability, and
B. are not and will not be otherwise reimbursed.
58. A child benefit under the Canada Pension Plan (Canada) paid to, on behalf of or for the benefit of a dependent of a disabled or deceased contributor.
59. A payment received as a special allowance under the Resettlement Assistance Program established under the Immigration and Refugee Protection Act (Canada).
60. A payment received from the service manager or an entity approved by the service manager in conjunction with an initiative under which the service manager or entity commits to contribute funds towards the recipient’s savings goals.
61. A payment received under the Community Homelessness Prevention Initiative of the Ministry of Municipal Affairs and Housing. O. Reg. 298/01, s. 50 (3); O. Reg. 409/01, s. 9; O. Reg. 182/02, s. 5; O. Reg. 328/02, s. 1; O. Reg. 220/04, s. 10 (1); O. Reg. 342/05, s. 8; O. Reg. 424/06, s. 1; O. Reg. 309/07, s. 20 (1-3); O. Reg. 27/09, s. 2 (1); O. Reg. 379/11, s. 6; O. Reg. 430/12, s. 1; O. Reg. 149/16, s. 2 (1, 2); O. Reg. 167/18, s. 1.