INTENT

Certain types of income are fully or partially exempt to ensure that:

• Clients have incentives to earn money from employment
• Clients get the benefit of specific federal and provincial financial supports available to other Canadians
• Clients may have some resources they can use to purchase items that are not available through income support; and
• Dependent children are encouraged to accumulate savings for their future.

POLICY

Under Income Support, income may be considered fully exempt, partially exempt or non-exempt.
The following income types are considered fully exempt:

• Fully Exempt Income
  • Canada Recovery Benefits (CRB) - September 27, 2020 to June 30, 2021:
    • The three types of CRB payments intended as income for the eligibility periods between September 27, 2020 and June 30, 2021, are fully exempt when received by an individual who was an existing member of an Income Support household.
    • Households receiving CRB payments that apply to these periods will not have CRB income deducted from their monthly benefits.
      
      Note
      The temporary exemption on CRB income does not apply to IS applicants when determining initial financial eligibility for the IS program.
      The Canada Recovery Benefit, Canada Recovery Sickness Benefit and the Canada Recovery Caregiving Benefit are all considered “CRB” payments.
      
      

The following income types are considered partially exempt:

• Employment and Self-Employment Income
  • Canada Emergency Response Benefit (CERB) payments are combined with the household’s employment and self-employment income, if any, and receive the same partial exemption as Employment and Self-Employment Income. For new applicants, see the Income at Intake policy.
• Awards, Prizes and Cash Gifts.
  
  

All other income is considered non-exempt income.

Canada Worker Lockdown Benefit (CWLB) payments are treated in the same manner as EI benefits and are non-exempt income.

Note:

• Allowable Income Deductions may apply to partially exempt and non-exempt income.
• Some resources are not considered income.