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AISH Program Policy

Published Date: March 01, 2014
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Income

Fully Exempted Income

AUTHORITY

Assured Income for the Severely Handicapped Act, section 3(3)(c) and 5(3)(b)
Assured Income for the Severely Handicapped General Regulation, section 1; Schedule 1, Table 1
Applications and Appeals (Ministerial) Regulation, section 7

INTENT

To define income reportable to the CRA that is fully exempted by the AISH program.

POLICY

Most income that is not reportable to Canada Revenue Agency (CRA) is fully exempt (see Income for exceptions to this rule). As well, certain types of income reportable to CRA are not included in determining AISH eligibility or the level of benefits.

The following types of income are reportable to CRA, but are not considered income by AISH:

  • Honoraria;
  • Death benefits;
  • Income for the benefit of a dependent child under the following:
    • child support agreement;
    • The Universal Child Care Benefit program;
    • The Child, Youth and Family Enhancement Act; and
    • The Child and Family Services Authorities Act;
  • AISH benefits;
  • A benefit received by a cohabiting partner under the Seniors Benefit Act;
  • Registered Retirement Savings Plan (RRSP) withdrawals;
  • Registered Disability Savings Plan (RDSP) withdrawals;
  • An award or prize given in recognition of outstanding academic or community achievement;
  • A scholarship, bursary or other form of contribution used for educational purposes at a school or educational establishment recognized under the Income Tax Act (Canada);
    • Educational Assistance Payments (EAPs) paid to a beneficiary under a Registered Education Savings Plan (RESP);
  • An education or training grant (e.g Employment Insurance (EI) funded learners), an artist grant, or a grant to start a business;
  • Money received for home repairs or renovations from the Government of Canada, Government of Alberta or from a community service organization;
  • Income exemption on money received for a one-time cost of living increase from the Government of Canada; and
  • Money from rent supplement programs provided by the Government of Alberta or by an organization that administers rent subsidies on behalf of the provincial government (for example, Capital Region Housing Corporation and Calgary Housing Company).