If you were a deemed resident of Canada in 2018, you have to report your income from all sources, both inside and outside Canada.
— Amounts that are not taxed in Canada —
You do not have to report certain amounts as income,
including all of the following:
■ any GST/HST credit and CCB payments
■ child assistance payments and the supplement for
handicapped children paid by the province of Quebec
■ compensation received from a province or territory if you
were a victim of a criminal act or a motor vehicle accident
■ most lottery winnings
Note: Income earned on any of the above amounts (such as interest you earn when you invest lottery winnings) is
taxable.
■ most gifts and inheritances
■ most amounts received from a life insurance policy
following someone’s death
■ most types of strike pay you received from your union,
even if you perform picketing duties as a requirement of
membership
■ elementary and secondary school scholarships and
bursaries
■ post-secondary school scholarships, fellowships, and
bursaries are not taxable if you received them in 2018 and
you are considered a full-time qualifying student for
2017, 2018 or 2019
