Income Replacement Indemnities and Net Federal Supplements

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

If you received income replacement indemnities or compensation for the loss of financial support, report the amount on line 148.

Enter the following sources of income on line 148:

  • workers' compensation received from the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) (box C of the RL-5 slip [see courtesy translation RL-5-T])
  • indemnities received further to a precautionary cessation of work (box E of the RL-5 slip)
  • indemnities received from the Société de l'assurance automobile du Québec (SAAQ) further to a traffic accident (box D of the RL-5 slip)
  • financial assistance received further to a means test (box K of the RL-5 slip, or the amount shown on your T5007 slip if you did not receive an RL-5 slip)
  • other indemnities (box E of the RL-5 slip)
  • income replacement indemnities or compensation for the loss of financial support received under a law of <country-region w:st="on"></country-region>Canada or a province other than Québec (may be shown on a T5007 slip)
  • net federal supplements (T4A(OAS) slip)

Note that you can claim a deduction on line 295 for the amount you are reporting on line 148.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter