AUTHORITY

Income and Employment Supports Act, section 5(1)(b) and the Schedule, section 10
Income Support, Training and Health Benefits Regulation, Schedule 4, section 25

INTENT

To describe the income that is exempt for determining eligibility for funeral benefits for low income Albertans.

Policy

The income of the deceased individual and any responsible survivor(s) is used to determine eligibility and the amount of funeral benefits. 

Income is money that is available to household members during the period of assistance that funeral benefits are required and includes:

• Employment and self-employment income;
• Room and board and rental income from a principal residence; and
• Any other source of money available to the household unit that is not exempted under Schedule 2 of the ISTHB Regulation.

When determining eligibility and the benefit amount, the following resources are not considered income:

• Money received from Income Support;
• Certain types of refunds (e.g., income tax refunds, damage deposit refunds, utility refunds) are not considered income, but are considered a liquid asset;
• Gifts in kind (goods and services received);
• Third party payment income (direct payment made by a third party on the individuals behalf);
• Loans and loan payments;
• Contributions to the funeral provided by non-responsible survivors including family members who are not responsible survivors, friends, religious or community organizations or groups, and crowd sourcing accounts.

Fully Exempt Income

The following sources of income are exempt and do not impact eligibility or benefit amount:

Tax Benefits/ Rebates

• Alberta Child and Family Benefits (ACFB) payments received from the Government of Alberta
• A Canada Child Benefit (CCB) under the Income Tax Act (Canada)
• A Goods and Services Tax credit (GST) received from the Government of Canada
• Money received from a management body under the Alberta Housing Act for the payment of utilities other than electricity
• Money received under a program of the Government of Canada or Alberta for home repairs or renovations
• A payment, refund or credit directly or indirectly from the Government of Canada or Alberta that is designed to protect consumers from high energy costs
• The Canada Workers Benefit received from the Government of Canada

Compensation for Deposits or Rent Supplements

• A refunded damage deposit under a tenancy agreement or a refunded deposit paid in respect of a utility or telephone
• A moving allowance provided by a landlord on termination of a tenancy agreement
• Rent Assistance Benefit from the Rent Supplement Program
• Canada Housing Benefit (one-time top-up for renters)
• Canada Housing Benefit for Survivors of Gender-Based Violence

Compensation for Care of Others

• A payment received by a member of the household unit pursuant to an order for the support of a child who is not a member of the household unit
• Payments of arrears of child support that are not owing to the government
• A payment made under a Government of Alberta program to reimburse living expenses of a person who is living with the member not normally part of the household unit.

Employment/Training Resources

• A grant or loan to start a business, from a federal or provincial government department or agency or from a non-profit organization
• A loan from a financial institution, excluding a government loan for post-secondary studies
• A payment made by the Government of Canada or Alberta for part-time training costs as follows:
  • Part-time Canada Student Loan (Government of Canada)
  • Canada Student Grant for Part-time Studies (Government of Canada)
  • Canada Student Grant for Persons with Permanent Disabilities (Government of Canada)
  • Canada Student Grant for Services and Equipment for Persons with Permanent Disabilities (Government of Canada)
  • Alberta Works Skills Investment Bursary (Government of Alberta)
• A payment made by the Government of Canada or Alberta for Disability Related Employment Supports and/or Services to assist Albertans with disabilities to access Seniors, Community and Social Services funded full or part-time training programs and / or to obtain employment

‘Harm Done’ Payments

• A payment received under Schedule A or B to the 1986-1990 Hepatitis C Settlement Agreement other than;
  • A payment under section 4.02 of the Agreement for loss of income, or
  • A payment under section 6.01 of the Agreement for loss of support resulting from the death of the infected person
• A payment received for the pre-1986 and post 1990 Hepatitis C Settlement Agreement
• Compensation for a member of the household unit having been infected with the HIV virus through the blood supply
• A benefit paid under the Victims of Crime Act except for any portion paid for lost income or funeral expenses
• A Common Experience Payment (CEP) and Independent Assessment Process Payments (IAP) under the Indian Residential Schools Settlement Agreement
• Clegg Class Action Settlement payments (2017)
• Compensation payments made under the Final Settlement Agreement between Ross, Roy and Satalic and Her Majesty the Queen for policies and actions taken against Lesbian, Gay, Bisexual and Transgender (LGBT) federal public servants (2020)
• Compensation payments made under the Sixties Scoop Settlement Agreement (2020)
• Compensation payments made under the Federal Indian Day Schools (McLean) Settlement Agreement (2020)
• Japanese Canadian Redress Agreement
• Extraordinary Assistance Plan
• Huronia Regional Centre Class Action Settlement
• A Child Welfare Class Action Settlement payment from the Government of Alberta
• Compensation payments made under the Canadian Armed Forced (CAF) - Department of National Defense (DND) Sexual Misconduct Class Action Settlement Agreement (2023)
• Compassionate payments to individuals impacted by the September 2023 E. coli outbreak in Calgary childcare facilities.
• Compensation payments made to a class member under the Manitoba Developmental Center Class Action Settlement Agreement (Weremy v Manitoba) (2023)
  

Specific Claims Agreements

• A payment received from Tsuut'ina First Nation as a result of the Final Calgary Ring-Road Agreement dated November 27, 2013
• Payments made to a First Nation under an agreement with the Government of Canada for a specific land claim (surrender):
  • Duncan First Nation Land Settlement Claim
  • O'Chiese First Nations Land Settlement Claim
  • Bigstone Cree Nation and Peerless Trout First Nation Treat 8 Land Settlement
  • Mikisew Cree First Nation Settlement Agreement
  • Castle Mountain Land and Timber Claim Settlement (2016)
  • Mosquito Grizzly Bear’s Head Lean Man First Nation Settlement (2021)
• Government of Alberta Siksika Land Settlement Claim regarding Bassano Dam

Per Capita Distribution Payments

• A payment of a non-recurring nature received from a First Nation that is paid equally to each member on the First Nations Band List, including:
  • Agricultural Benefits Settlement Agreements
  • The Piikani Nation Grazing Leases Specific Claim Settlement Agreement (2017)
  • The Lubicon Lake Band No. 453 Treaty 8 Lands and Benefits Claim Settlement Agreement (2018)
  • The Blood Tribe Mismanagement of Assets Specific Claim Settlement Agreement (2019)
  • The Missanabie Cree First Nation Treaty Land Entitlement Settlement Agreement (2019)
  • The Enoch Cree Nation Yekau Lake Practice Bombing Range Specific Claim Settlement Agreement (2020)
  • Peepeekisis First Nation Specific Claim Settlement Agreement (2021)
  • Siksika Nation Global Settlement Agreement (July 2022 PCD payment).

Disaster Relief/ Recovery Payments

• A Slave Lake Wildfire Relief Payment or a payment under the Emergency Accommodation Program to persons subject to the mandatory evacuation order
• Compensation pursuant to a Disaster Recovery Program for the June 2013 floods
• Payments issued by a charitable organization for the June 2013 floods
• Compensation issued by the Government of Alberta for damage or loss caused by a disaster
• Payments issued by a charitable organization for a disaster determined by the Government of Alberta

Compensation and Other Income

• Withdrawals from a Registered Disability Savings Plan (RDSP)
• Money received as compensation for loss or damage to property of a member of the household unit if the money is used to repair or replace the property within a reasonable time or is used for some other purpose, within a reasonable time
• Money received from the Government of Alberta to assist a person with a disability in purchasing services that will enable the person to live in the community
• Roth/Fifield Class Action Settlement Agreement from the Government of Alberta
• Proceeds from Calgary Dollars or Cochrane Dollars
• Payment for participation in the University of Calgary Research Project: “Empowering food insecure Albertans to manage their diabetes through a subsidized healthy food prescription program”
• Canada Emergency Student Benefit payments received from the Government of Canada when received by a dependent child
• One-time payment to persons with disabilities in response to COVID-19 received from the Government of Canada
• Veterans Affairs Canada Pain and Suffering Compensation payments received from the Government of Canada
• Veterans Affairs Canada Additional Pain and Suffering Compensation payments received from the Government of Canada
• Canada Recovery Benefit (CRB) payments intended as income for the eligibility periods between September 27, 2020 and June 30, 2021 when received by an existing member of an Income Support household. This includes the:
  • Canada Recovery Benefit;
  • Canada Recovery Sickness Benefit; and
  • Canada Recovery Caregiving Benefit
• Payments from the Heroes Fund received from the Government of Alberta
• COVID Self-Isolation payments issued by the Government of Alberta, after the person completes their required isolation/quarantine period in hotel, as required by Alberta Health Services
• Working Parents Benefit payments received from the Government of Alberta
• Critical Worker Benefit payments received from the Government of Canada and the Government of Alberta
• Memorial Grant Program payments received from the Government of Canada
• COVID-19 Vaccine Incentive payments received from the Government of Alberta
• Affordability payments received from the Government of Alberta
• Canada Dental Benefit
• Compassionate payments from the Government of Alberta to individuals impacted by the September 2023 E. coli outbreak in Calgary childcare facilities