148 – Income replacement indemnities and net federal supplements

On line 148, enter the amount of income replacement indemnities or net federal supplements that you received and, in box 149, enter the number from the list below that corresponds to the source of the income. If you are reporting income replacement indemnities and net federal supplements from more than one source, enter the total amount received on line 148 and the number “19” in box 149.

01 Workers' compensation received from the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST)
02 Indemnities received further to a precautionary cessation of work 
03 Indemnities received from the Société de l'assurance automobile du Québec (SAAQ) further to a traffic accident
04 Financial assistance received further to a means test
05 Other indemnities
06 Income replacement indemnities or compensation for the loss of financial support received under a law of Canada or a province other than Québec
07 Net federal supplements

Income replacement indemnities

If you received income replacement indemnities or compensation for the loss of financial support, report the amount on line 148. The amount you enter on line 148 entitles you to a deduction on line 295.

If you received compensation for the loss of financial support or any of the income replacement indemnities described in points 1, 2, 3, 5 and 6 below, you may be required to make a correction to the amount of your non-refundable tax credits. See the instructions for line 358.

If you repaid income replacement indemnities, see the instructions for line 246.

1. Workers' compensation received from the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST)

If, in 2016, you received workers' compensation or compensation for the loss of financial support from the CNESST, enter the amount from box C of your RL-5 slip.

If, in 2016, you received an amount from your employer further to an industrial accident, to make up for the loss of income for each day or portion of a day that you missed work to receive care, undergo medical examinations or carry out an activity as part of your personal rehabilitation program, enter on line 148 the amount shown in that respect on your RL-1 slip. The amount is identified by the code “RT,” which appears in the “Code (case O)” box of the RL-1 slip.

2. Indemnities received further to a precautionary cessation of work

If, in 2016, you received income replacement indemnities further to a precautionary cessation of work, enter the amount shown in that respect in box E of your RL-5 slip.

3. Indemnities received from the Société de l'assurance automobile du Québec (SAAQ) further to a traffic accident

If, in 2016, you received income replacement indemnities or compensation for the loss of financial support from the Société de l'assurance automobile du Québec (SAAQ) further to a traffic accident, enter the amount from box D of your RL-5 slip.

4. Financial assistance received further to a means test

If, in 2016, you received financial assistance from a charity based on a means test, enter the amount from box K of your RL-5 slip, or the amount shown on your T5007 slip if you did not receive an RL-5 slip.

5. Other indemnities

Enter the amount from box E of your RL-5 slip if, in 2016:

  • you received income replacement indemnities or compensation for the loss of financial support further to an act of good citizenship or because you were the victim of a crime; 
  • you received any other income replacement indemnities or compensation for the loss of financial support under a law of Québec.

6. Income replacement indemnities or compensation for the loss of financial support received under a law of Canada or a province other than Québec

If, in 2016, under a law of Canada or a province other than Québec, you received compensation for the loss of financial support, workers' compensation or income replacement indemnities (further to a precautionary cessation of work, a traffic accident, an act of good citizenship or because you were the victim of a crime), enter the amount you received.

This amount may be shown on a T5007 slip.

Indemnities received for previous years

If, in 2016, you received income replacement indemnities that were owed to you for 2004 to 2015, or compensation for the loss of financial support that was owed to you for 2005 to 2015, we will calculate a tax adjustment on line 443.

Please note that, in the case of income replacement indemnities or compensation for the loss of financial support received for previous years, your retroactive payments cannot be averaged.

7. Net federal supplements

If, in 2016, you received an amount as a net federal supplement, enter the amount shown in that respect on your T4A(OAS) slip. Note that you can claim a deduction on line 295 for the amount you are reporting on line 148 as net federal supplements.

Special cases

  • If, on line 235 of your federal income tax return, you are entering an amount as a social benefits repayment, see “Special case” under “Deduction for certain benefits” in the instructions for line 295. 
  • If you received the Guaranteed Income Supplement in 2016, and you or your spouse received a retroactive payment of the Old Age Security pension or of federal supplements in 2016, see “Special case” in the instructions for line 447.
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