358 – Adjustment for income replacement indemnities

If you were resident in Québec on December 31, 2016, and you received income replacement indemnities or compensation for the loss of financial support from the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) or the Société de l'assurance automobile du Québec (SAAQ), enter the amount from box M of your RL-5 slip.

Given that your basic personal amount for 2016 was taken into account in the calculation of the indemnities or compensation that the CNESST or SAAQ paid to you, it must be adjusted using the amount from box M of your RL-5 slip.

If, in 2016, you received income replacement indemnities or compensation for the loss of financial support owed to you for one or more previous years, and one or more amounts are shown in box O of your RL-5 slip, we will calculate a tax adjustment for you on line 443.

In calculating the tax adjustment for the previous year(s) concerned, we can, at your request, include the carry-over of non-capital losses or non-refundable tax credits. If you want us to do so, check box 405 of your return, complete Part 4 of form TP-766.2-V, Averaging of a Retroactive Payment, Support-Payment Arrears or a Repayment of Support, and enclose the form with your return.

Income replacement indemnities received under a law of Canada or a province other than Québec

If, under a law of Canada or a province other than Québec, you received income replacement indemnities or compensation for the loss of financial support based on your net employment income and relating to a period in 2016, complete form TP-752.0.0.6-V, Adjustment for Income Replacement Indemnities Received from a Public Compensation Plan Outside Québec, and enclose it with your return. (Income replacement indemnities include workers' compensation and indemnities received further to a precautionary cessation of work, a traffic accident, an act of good citizenship or because you were the victim of a crime.)

If you received income replacement indemnities or compensation for the loss of financial support that was not based on your net employment income (for example, benefits from the Workplace Safety and Insurance Board [WSIB] of Ontario received further to an accident that occurred before April 1, 1985), you do not have to calculate an adjustment using form TP-752.0.0.6-V.

Contact us if:

  • in 2016, you received income replacement indemnities that were owed to you for 2004 to 2015; or
  • in 2016, you received compensation for the loss of financial support that was owed to you for 2005 to 2015.

Indian

If you are an Indian (This link will open a new window) and you received any of the above-mentioned indemnities, do not include the income replacement indemnities situated on a reserve or premises in calculating the adjustment to be entered on line 358. An indemnity is considered to be situated on a reserve or premises if the income entitling you to the indemnity was situated on a reserve or premises.

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