Income Replacement Indemnities or Compensation for the Loss of Financial Support Received Under a Law of Canada or a Province Other Than Québec

If you were no longer resident in Québec on December 31, do not include income replacement indemnities or net federal supplements in your income earned in Québec. They are not taxed for non-residents.

To determine your residence status, see Determining Tax Residence Based on Residential Ties.

End of note

You must report on line 148 of your tax return all amounts received under a law of Canada or a province other than Québec as income replacement indemnities or compensation for the loss of financial support because:

of an industrial accident
of a precautionary cessation of work
of a traffic accident
of an act of good citizenship
you were the victim of a crime

This amount may be shown on a T5007 slip.

Adjustment of income replacement indemnities

If, in a given year, you received an indemnity for one of the reasons listed above for a period in that year, and the indemnity was calculated based on your net employment income, you must 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.

Contact us if during a given year you received income replacement indemnities or compensation for the loss of financial support that you were owed from a previous year.