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Income and Exemptions
Policy
Eligibility: November 20, 2008
Employment and Income Monitoring: July 1, 2006
Deductions from Unearned Income
BC Institutional Legacy Trust Fund: July 21, 2006
Canada Pension Plan: May 17, 2007
Climate Action Tax Credit and Climate Action Tax Dividend: May 5, 2008
Criminal Injury Compensation Award: May 5, 2008
Education Grant: July 25, 2007
Employment Income: April 1, 2007
Eviction Compensation: November 20, 2008
Fair PharmaCare Refunds: October 1, 2005
Family Bonus: September 10, 2007
Family Maintenance: November 20, 2008
Financial and Other Awards: January 25, 2012
Forest Worker Transition Program Tax Refund
Goods and Services Tax (GST) Credit
Government Boards, Commissions, and Councils
Harmonized Sales Tax (HST) Credit: July 1, 2010
Hepatitis C Virus Settlement Compensation: August 8, 2007
Human Immunodeficiency Virus (HIV) Compensation
Income Tax Refund: October 18, 2010
Indian Residential Schools: January 31, 2008
Japanese Ancestry Redress Payments
Jericho Hill School for the Deaf Compensation
Loans and Credit: December 14, 2004
Ministry of Children and Family Development: February 1, 2005
Ministry of Social Development Payments: June 23, 2006
Mortgage Receivable/Agreements of Sale
Quebec Pension Plan: February 6, 2006
Registered Disability Savings Plan (RDSP): July 20, 2011
Registered Retirement Savings Plan (RRSP)
Self-Employment Program Income
Students' Assistance: July 20, 2011
Thalidomide Victims' Compensation
Universal Child Care Benefit: July 10, 2006
Woodlands School Compensation: July 30, 2010
Workers' Compensation Board: January 31, 2008
Working Income Tax Benefit: July 1, 2010
Eligibility: November 20, 2008
November 20, 2008Clients are required to pursue, accept, and use all possible income and other means of support before income assistance or disability assistance may be issued. [For more information on the requirement to pursue income, see Related Links – Pursuing Income.]
To be eligible for income assistance or disability assistance, a family unit’s net income must not equal or exceed the amount of income assistance or disability assistance that would be payable to a family unit of that size and composition. [see Rate Tables – Income Assistance and Disability Assistance]
Eligibility may be determined at any time during the calendar month. If during employment and income monitoring, the ministry becomes aware a client has received income that may be in excess of the amount of income assistance or disability assistance that would be payable to a family unit, the family unit’s eligibility will be assessed prior to the next payment of assistance being processed. [For further information on assessing eligibility during employment and income monitoring, see Policy – Employment and Income Monitoring.]
By regulation, income can be earned, unearned, or exempt from income (not considered income).
Eligibility is determined based on all available income and applicable exemptions. Exemptions on income apply only in the calendar month in which the income is actually received regardless of the date the income is earned or payable or the date the income is reported.
Note: In a family unit containing two PWD recipients, both recipients do not have to be employed to be eligible for the maximum exemption. As long as there are two PWD recipients in the family unit, they are eligible for the full exemption, regardless of who earns the income.
Recipients are required to submit a Monthly Report (SD0081) each month, where they must report all income to the ministry as outlined in the brochure, How to Complete Your “Monthly Report” Form. Recipients with the Persons with Disabilities designation are only required to submit an SD0081 if there is any change in their circumstance, including income. [For Brochure, see Resources for Clients]
For Monthly Report (SD0081), see Forms and Letters.
Compensation payments considered exempt under regulation may continue to be exempt when converted to a non-exempt asset. [For more information, see Related Links – Assets and Exemptions – Policy - Types of Assets – Compensation Payments.]
Employment and Income Monitoring: July 1, 2006
July 1, 2006Employment placement service providers are required to provide the ministry with a status report when a client has been successfully placed in a job. The ministry is provided the name of the employer, city, start date, hours per week and starting wage. Clients may also self-identify when they find employment. [For more information on employment placement, see Related Links – BC Employment Program.]
Eligibility is assessed at any time during the calendar month. The ministry will review service provider reports each week. Reports will be reviewed to identify clients with employment, to contact clients, and to signal cheques.
Where the ministry receives information that a client may receive net income that is in excess of the amount of assistance that would be payable to the family unit, an eligibility assessment will be conducted prior to the next payment of assistance being processed. The eligibility assessment will take into account earnings exemptions and/or other eligibility criteria pertaining to the family unit. For income monitoring purposes, only net income that is in excess of the IA rate payable to the family unit that would allow the family unit to be independent of assistance will result in a change to the amount of assistance paid to that family unit on cheque-issue day.
Employment and income monitoring ensures that clients with other resources and sustainable employment (who do not require assistance a month in advance) become independent and those clients who continue to be in need of assistance and / or income top-up will continue to receive assistance in advance and report their income as required by the reporting obligation.
Note: The ministry will assess current eligibility only. For the purposes of Employment and Income monitoring an overpayment will never be calculated. [For information on calculating overpayments, see Related Links – Recoveries.]
For further information on assessing eligibility during employment and income monitoring, see Procedures – Assessing Eligibility - Employment and Income Monitoring.
Deductions from Earned Income
December 1, 2003Any amount garnished, attached, seized, deducted, or set off from income is considered income, unless it qualifies for an exemption. The only deductions permitted from earned income are the following when deducted at source for:
- income tax
- Employment Insurance
- medical insurance
- Canada Pension Plan
- superannuation
- company pension plan
- union dues
Deductions from Unearned Income
December 1, 2003Any amount garnished, attached, seized, deducted, or set off from income is considered income, unless it qualifies for an exemption. The only deductions permitted from unearned income are the following:
- any income tax deducted at source from Employment Insurance benefits
- essential operating costs of renting self-contained suites
BC Earned Income Benefit
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Recipients of income assistance,disability assistance, and CIHR | Not considered income |
Fully exempt | 36 |
| Recipients of hardship assistance | Unearned | No exemption | 36 |
BC Institutional Legacy Trust Fund: July 21, 2006
July 21, 2006| Description | Income Status | Treatment | Income Code |
| Individual payments dispersed from the BC Institutional Legacy Trust Fund | Not considered income | Fully exempt | N/A |
Canada Pension Plan: May 17, 2007
May 17, 2007Clients are required to report the total CPP benefits for which they are eligible. CPP income received by the client in the current month must be reported by the 5th day of the following month to impact their income assistance for the month following that.
Note: All CPP benefit types are considered unearned income. Amounts withheld at source by Service Canada are also included as income. The only exception is amounts deducted by Service Canada for prior CPP overpayments.
CPP Benefit Types
| CPP Benefit Code | Short Description | Long Description |
| ASG | ASSIGNED | Pension Splitting Assignment |
| DCC | CHILD | Child of Disabled Contributor |
| DSB | DISABILITY | Disability Benefit |
| DTH | DEATH | Death Benefit |
| ORP | ORPHAN | Orphan of Deceased |
| RTR | RETIREMENT | Retirement Benefit |
| SVR | SURVIVOR | Survivor |
Note: Both CPP orphans and Child of a Disabled Contributor benefits paid to a child in the home of a relative are not considered parental contributions and therefore do not affect CIHR payments.
[For information on the requirement to pursue Canada Pension Plan (CPP) benefits, see Related Links – Pursuing Income – Policy – Canada Pension Plan – Human Resources and Social Development Canada.]
Canada Pension Plan Data Match
The ministry sends client SINs (except CIHR) to Service Canada each month. Service Canada returns an electronic file of all CPP payments made to those clients in the specified month.
The CPP payment information is automatically loaded to MIS 10 days after cheque issue each month. CPP payments for each person that is active on a file are added together and recorded.
Ministry workers, IOs and Supervisors are able to override the uploaded CPP amount if a client reports that they are receiving more CPP income than is reported by Service Canada or if the client demonstrates that they did not receive the amount reported by Service Canada.
CPP should not be overriden to compensate clients for Public Guardian and Trustee Administration Fees.
Staff should not override the reported CPP to record amounts that the client is repaying to Service Canada for prior CPP overpayments. The CPP overpayment amount would have been reported to the ministry in the month the client received the overpayment and would have been deducted from their IA at that time.
NOTE: CPP income is uploaded to MIS monthly. A rate recalculation occurs automatically after the CPP benefits are uploaded. All adjustments to CPP income are made on the CPP L screen. All CPP income is added together as Income Code 11 on the Income and Assets screen. [For more information, see Procedures].
Retroactive Payments
A client only receives a lump sum retroactive CPP payment when CPP is approved and no Consent to Deduct (ISP1613) has been completed or the CPP amount exceeds the amount assigned on the ISP1613. If an ISP1613 was completed, the retroactive CPP payment is sent to the ministry.
Retroactive CPP income will be treated as unearned income and is considered to have been received by the recipient in that month.
Lump sum payments received under the CPP Class Action Settlement Agreement as approved by the Supreme Court, Kelowna Registry in Action No. S50808, are treated as “other financial awards” and are exempt from unearned income up to the allowable asset level for the family unit. Eligible exempt assets may be purchased and recipients will not be deemed to have inappropriately disposed of property or assets.
Undeclared retroactive CPP payments are to be treated as any other undeclared unearned income.
Disabled Contributor’s Children’s Benefit
The Canada Pension Plan has benefits for the child of, or a child in the care and control of, a CPP disability recipient. To be eligible, the child must be under 18 or between the ages of 18 and 25 and in full-time attendance at a recognized educational institution.
CPP Tax Exemption
Effective January 2003, there is a monthly tax exemption on gross CPP income for eligible clients. The amount of this CPP tax exemption will be automatically calculated by MIS. The CPP tax exemption is based on a formula that estimates the monthly tax liability for each client, and replaces the CPP adjustment supplement. The maximum CPP tax exemption is $100 per month. This maximum does not apply to clients who are compensated via Imprest cheque for their tax liability on retroactive payments assigned through the ISP1613 process. Clients will be responsible for all tax liabilities arising from CPP income received in 2003 and subsequent years. Clients must declare all gross CPP income on their Monthly Report (SD0081).
CPP Tax Exemption on Retroactive CPP Assigned to Ministry of SD
The monthly amount of CPP Tax Exemption owing to eligible clients must be applied to retroactive CPP benefits that were assigned to the ministry using the ISP 1613 Consent to Deduct form. Only clients who receive the CPP Tax Exemption on their monthly CPP amount are eligible. The $100 maximum CPP Tax Exemption amount does not apply to clients who are compensated via Imprest cheque for their tax liability on retroactive payments assigned through the ISP1613 process.
Clients who did not assign CPP benefits to the ministry are not eligible for the CPP Tax Exemption on the retroactive amount.
Clients who are not eligible for the monthly CPP Tax Exemption (i.e., these clients do not incur a tax liability) are not to be compensated for retroactive CPP assigned to the ministry.
Example:
A client applies for CPP disability and signs the ISP1613 Consent to Deduct form. Nine months later the client is found eligible for CPP disability.
The gross ongoing monthly amount is uploaded to MIS and the monthly CPP Tax Exemption amount is calculated at $14.
The ministry receives nine months of retroactive CPP disability (Note: in some cases, clients may be eligible for CPP prior to the date that the ISP1613 is signed; the tax exemption applies to all retroactive CPP assigned to the ministry). In this particular case, the client must be reimbursed $126 for tax liabilities on CPP assigned to the ministry via the CPP Tax Exemption formula ($14 monthly CPP Tax Exemption * 9 months of retroactive CPP = $126).
For more information regarding these CPP Benefit Types, see Contacts – Old Age Security and Canada Pension Plan.
For more information on the Canada Pension Plan data match, Canada Pension Plan Retroactive Payments, or CPP Tax Exemption on Retroactive payments assigned to the ministry, see Procedures.
Child Care
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Regular child care, part-time or full-time Costs may be pro-rated over 12 months |
Earned | see Employment Income after essential operating costs are deducted [see Note] | 01 |
| Occasional babysitting | Earned | see Employment Income | 02 |
Note: Essential operating costs include:
- cost of food provided
- a portion of household expenses
- cost of child care equipment
Child Disability Benefit
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Recipients of income assistance, disability assistance, hardship assistance, and CIHR | Not considered income | Fully exempt | 4A |
Child Tax Benefit
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Recipients of income assistance, disability assistance, and CIHR | Not considered income | Fully exempt | 32 |
| Recipients of hardship assistance | Unearned income | No exemption | 32 |
Climate Action Tax Credit and Climate Action Tax Dividend: May 5, 2008
May 5, 2008| Description | Income Status | Treatment | Income Code |
| Quarterly Climate Action Tax Credit | Not considered income | Fully exempt | 31 |
| One-time Climate Action Dividend | Not considered income | Fully exempt | N/A |
[For more information, see Related Links – Assets and Exemptions.]
Criminal Injury Compensation Award: May 5, 2008
May 5, 2008| Description | Income Status | Treatment | Income Code |
|
Payment for criminal injury compensation [For more information, see Policy – Financial Awards] [For more information, see Policy – WCB] |
Unearned | Exempt up to the asset level for the family unit | Use code 29 for amounts over the asset level for the family unit |
| Retroactive criminal injury compensation [see Note] | Not considered income | Fully exempt | N/A |
Note:
The retroactive criminal injury compensation refers to payments made under the Criminal Injury Compensation Act, for claimants who were minor victims of assault and who registered their claim from 1980 to 1992 in which these compensation decisions were deferred. [For more information, see Related Links – Assets and Exemptions.]
Education Grant: July 25, 2007
July 25, 2007An Education Gift from Nisga’a Lisims Government is provided annually to assist Nisga’a citizens with their children’s schooling costs. Nisga’a citizens who are also ministry clients can receive the Nisga’a Education Gift and the School Start-up Supplement for the same school year.
| Description | Income Status | Treatment | Income Code |
| Education Gift from Nisga’a Lisims Government | Unearned | Fully exempt | 4D |
[For related information regarding recipients of hardship assistance, see Related Links - Eligibility for Hardship Assistance - Policy - Income and Asset Exemptions]
[For related information, see Related Links - School Start-up Supplement]
Employment Income: April 1, 2007
April 1, 2007See Policy – Deductions from Earned Income.
Transients are not eligible for the following exemptions to earned income.
| Description | Income Status |
Treatment |
Income Code |
| All recipients under age 65 not listed below | Earned | No exemption | 01 - net earnings 02 - one-time |
| At least one recipient in the family unit has the Persons with Disabilities designation | Earned | $500 per month exemption (must have been in receipt of income assistance or disability assistance for three consecutive months) | 01 - net earnings 02 - one-time |
| Both recipients in the family unit have the Persons with Disabilities designation | Earned | $750 per month exemption (must have been in receipt of income assistance or disability assistance for three consecutive months) |
01 - 02 - |
| A recipient in the family unit is a person with persistent multiple barriers and is under age 65 | Earned | $500 per month exemption (must have been in receipt of income assistance or disability assistance for three consecutive months) | 01 - net earnings 02 - one-time |
| Sole recipients with a disabled child who are precluded from leaving home, who have earnings or work in the home—for example, provide room and board, babysit other children in the home, or operate a small business part time | Earned | $300 per month exemption (must have been in receipt of income assistance or disability assistance for three consecutive months) | 01 - net earnings 02 - one-time |
| Sole recipients with a dependent child with a physical or mental condition that precludes employment more than 30 hours a week Note: this is also a time limits exclusion category |
Earned | $300 per month exemption (must have been in receipt of income or disability assistance for three consecutive months) |
01 – 02 – |
| Dependent child who is a full-time student | Not considered income | Fully exempt | 01 - net earnings 02 - one-time |
| Dependent child who is not a full-time student | Earned | No exemption | 01 - net earnings 02 - one-time |
| CIHR | Earned | Fully exempt | 01 - net earnings 02 - one-time |
Employment Insurance
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Employment Insurance (EI) issued by Human Resources and Social Development Canada Note: dependent children awaiting EI benefits do not affect the eligibility of the family unit |
Unearned | No exemption after permitted deductions See Policy – Deductions from Unearned Income. |
15 |
Energy and Fuel Tax Rebates
December 1, 2003Energy rebates refer to payments provided by the Government of Canada, the Government of British Columbia, or an agency of either government (for example, Relief for Heating Expenses, BC energy rebate, and BC Hydro credits).
Fuel rebates refer to payments provided by the Government of Canada, the Government of British Columbia, or an agency of either government (for example, motor vehicle fuel tax rebate).
| Description | Income Status | Treatment | Income Code |
| Energy and fuel tax rebates | Not considered income | Fully Exempt | N/A |
Eviction Compensation: November 20, 2008
November 20, 2008The Residential Tenancy Act states that clients who are evicted due to the landlord’s “use of property” (selling the building, renovating, or occupying it themselves) are entitled to two month’s notice and one month’s rent as compensation. However, to expedite the transition to a new residence some landlords may offer a tenant additional compensation such as a certain number of months rent, compensation for moving costs, or a reduction or elimination of utilities costs.
These payments are considered exempt up to the asset level of the family unit. “In kind” free rent for eviction compensation is also exempt.
Compensation for moving costs is also exempt. Clients must use this compensation toward the cost of moving. The ministry will only provide additional funds for moving costs in exceptional circumstances where additional costs are necessary to secure a new residence and the client has met all other criteria for a moving supplement. [For related information, see Related Links – Moving, Transportation, and Living Costs.]
Where there is a reduction or elimination of costs for utilities, clients must declare this compensation. Ministry staff should take this into account when calculating shelter costs.
| Description | Income Status | Treatment | Income Code |
| Eviction Compensation | Unearned |
Exempt up to the asset level for the family unit |
Use code 29 for amounts over the asset level for the family unit |
Fair PharmaCare Refunds: October 1, 2005
October 1, 2005Fair PharmaCare refunds refer to retroactive payments (refund cheques) issued to reimburse individuals for money paid out of pocket for prescription costs over a one-year period.
| Description | Income Status | Treatment | Income Code |
| Fair PharmaCare refunds | Not considered income | Fully exempt | N/A |
Family Bonus: September 10, 2007
September 10, 2007Family bonus refers to the sum of BC Basic Family Bonus and National Child Benefit Supplement paid by Canada Revenue Agency (CRA).
| Description | Income Status | Treatment | Income Code |
| Monthly family bonus (applies for all recipients, including Children in the Home of a Relative) | Not considered income | Exempt up to the maximum monthly amount paid by CRA [for information, see Contacts] |
35 |
|
Retroactive family bonus (Exception - fully exempt when:
|
Unearned | No exemption | 35 |
| Any portion of family bonus received by one parent from the other parent (exception: hardship recipients and parents who have the child as “dependent child”) | Unearned | Fully exempt | 39 |
For information on the Family Bonus Program, see Related Links – Pursuing Income – Policy – Family Bonus.
For information on supplements available to families who receive less than the maximum family bonus, see Related Links – Family Bonus Supplement.
Family Maintenance: November 20, 2008
November 20, 2008| Description | Income Status | Treatment | Income Code |
| Family maintenance (includes all family maintenance payments received in a month due for the adult child | Unearned | No exemption Exception: fully exempt for a client who meets the criteria for the adult passthrough [see Policy – Family Maintenance – Adult Passthrough Maintenance Income] |
05 – maintenance |
Adult Passthrough Maintenance Income
Adult passthrough refers to a situation where a recipient receives maintenance for an “adult child” and subsequently passes the maintenance on to that adult child. An adult child refers to an individual 18 years of age or older who is designated as a person with disabilities or an individual aged 19 years of age or older. All of the following criteria must be met to qualify for the exemption:
- the adult child is not a dependant on the recipient’s BCEA file
- there must be a maintenance order or agreement filed with the court that provides for maintenance payments for an adult child
- the maintenance must be passed through to the adult child
Whether full or partial payments are received only the portion for the adult child is exempt.
Financial and Other Awards: January 25, 2012
January 25, 2012One time awards that are not specifically defined in regulation as exempt can be considered “other awards” under Schedule B, Section 7 and exempt up to the family’s asset level.
Some examples include land claim settlements, eviction compensation, criminal injury, insurance settlements and other lump sum payouts (see table below).
On going monthly financial awards are considered unearned income and must be considered when calculating eligibility for assistance.
| Description | Income Status | Treatment | Income Code |
|
CPP Class Action Settlement Agreement [see also Policy – Canada Pension Plan] |
Unearned | Exempt up to the asset level for the family unit |
N/A |
| Director of Employment Standards Determinations | Unearned | Exempt up to the asset level for the family unit | N/A |
|
Eviction Compensation [see also Policy – Eviction Compensation] |
Unearned | Exempt up to the asset level for the family unit | Use code 29 for amounts over the asset level for the family unit |
| Land Claim Settlements | Unearned | Exempt up to the asset level for the family unit | Use code 29 for amounts over the asset level for the family unit |
|
WCB payments awarded for a criminal injury which occurred on the job [see also Policy – Criminal Injury Compensation] |
Unearned | Exempt up to the asset level for the family unit | Use code 29 for amounts over the asset level for the family unit |
For information on Assessing Eligibility when Income is Exempt up to Asset Level, see Procedures.
Forest Worker Transition Program Tax Refund
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Tax refund received by Forest Worker Transition Program (FWTP) participants from Canada Revenue Agency for tax liabilities on FWTP income [for more information, see Related Links – Assets and Exemptions] | Not considered income |
Fully exempt | N/A |
Goods and Services Tax (GST) Credit
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Payment from Canada Revenue Agency | Not considered income | Fully exempt | 31 |
Government Boards, Commissions, and Councils
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Net per diem [see Policy – Deductions for Earned Income] |
Earned | No exemption | 09 |
| Expense allowance to cover travel | Not considered income | Fully exempt | N/A |
Harmonized Sales Tax (HST) Credit: July 1, 2010
July 1, 2010| Description | Income Status | Treatment | Income Code |
| Payment from Canada Revenue Agency | Not considered income | Fully exempt | 31 |
Hepatitis C Virus Settlement Compensation: August 8, 2007
August 8, 20071986-1990 Settlement Agreement refers to compensation received under the settlement agreement which provides compensation for persons infected with the Hepatitis C Virus through blood or blood products between 1986 and July 1, 1990.
Pre-1986-Post 1990 Settlement Agreement refers to compensation received under the settlement agreement which provides compensation for persons infected with the Hepatitis C Virus through blood or blood products prior to 1986 and after July 1, 1990.
| Description | Income Status | Treatment | Income Code |
|
1986-1990 Settlement Agreement
Pre-1986-Post 1990 Settlement Agreement
|
Unearned | Exempt up to asset level | Use code 29 for amounts over the asset level |
|
1986-1990 Settlement Agreement
Pre-1986-Post 1990 Settlement Agreement
|
Not considered income | Fully exempt | 37 |
For information on Assessing Eligibility when Income is Exempt up to Asset Level, see Procedures.
Human Immunodeficiency Virus (HIV) Compensation
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Individual payments granted by the government of BC to a person infected by Human Immunodeficiency Virus (HIV) or surviving spouse or dependent child of that person | Not considered income | Fully exempt | N/A |
| Individual payments granted by the government of Canada under the Extraordinary Assistance Plan to a person infected by HIV | Not considered income |
Fully exempt |
N/A |
Income Tax Refund: October 18, 2010
October 18, 2010| Description | Income Status | Treatment | Income Code |
| Income tax refund | Earned | Maximum exempt level applies for qualified recipients. (See Policy – Employment Income) | 02 |
|
BC Sales Tax Credit Note: Payments of the BC Sales Tax Credit resulting from filing of back taxes would be received in conjunction with any income tax refund. The amount of the BC Sales Tax Credit is listed on a separate line on the Notice of Assessment. |
Not considered income | Fully exempt | 31 |
|
Refundable medical expense supplement [For further information, see Contact] |
Not considered income | Fully exempt | N/A |
Indian Residential Schools: January 31, 2008
January 31, 2008| Description | Income Status | Treatment | Income Code |
| Money received from the Common Experience Payment or through the Independent Assessment Process under the Indian Residential Schools Settlement Agreement | Not considered income | Fully exempt | N/A |
| Money paid or payable to a person in settlement of a claim of abuse at an Indian residential school (except money paid or payable as income replacement) | Not considered income | Fully exempt |
N/A |
| Money paid or payable as income replacement in the settlement of a claim of abuse at an Indian residential school | Unearned | Exempt up to the asset level for the family unit | Use code 29 for amounts over the asset level for the family unit |
Japanese Ancestry Redress Payments
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Individual redress payments granted by the government of Canada to a person of Japanese ancestry | Not considered income |
Fully exempt | N/A |
Jericho Hill School for the Deaf Compensation
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Lump-sum settlements by the government of BC to person awarded compensation in respect of claims of abuse at Jericho Hill School for the Deaf | Not considered income | Fully exempt | N/A |
Loans and Credit: December 14, 2004
December 14, 2004Funds received from a loan, credit card, line of credit or reverse mortgage are not considered income. For more information, see Related Links – Assets and Exemptions.
Lottery or Games of Chance
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Income from lottery or games of chance | Unearned | No exemption | 29 |
Ministry of Children and Family Development: February 1, 2005
February 1, 2005| Description |
Income Status |
Treatment | Income Code |
| Foster Care (where a breakdown of payment components is not provided, recipients are to be referred to the Ministry of Children and Family Development (MCFD) for clarification) | |||
| Foster family care rate and one-time-only payments made by MCFD to foster parents that are intended to cover all the costs incurred in caring for a child, including basic costs such as the child’s food, household needs, transportation, recreation, health and personal care, gifts, activities, allowance, babysitting, education, clothing, and so on | Unearned | Fully exempt (exemption applies for each child within the foster home setting; rates paid vary according to the age of the child) Except for recipients of hardship assistance |
38 |
| Foster care service payments intended to recognize or compensate the foster parents’ work, expertise, or experience | Earned | See Employment Income Except for recipients of hardship assistance |
08 |
| Kin and Others Agreements | |||
| Payments provided to care providers under the Child, Family and Community Service Act (CFCSA), section 8, Agreements with child’s kin and others | Not considered income |
Fully exempt | N/A |
| At Home Program | |||
| Payments to parents of children with severe disabilities to assist with the cost of respite services or as reimbursement for medical travel expenses or for medical supplies purchased | Not considered income |
Fully exempt | N/A |
| Out of Care Payments | |||
| Payments provided under section 93 (1) (g) (ii) of the CFCSA to a person other than a parent who has custody of a child for the support of that child This section of the CFCSA authorizes MCFD to make payments for the support of a child placed by the court under an interim, temporary, or permanent custody order The various types of “out of care” custody orders covered by this section are referenced in part 3 and section 54.1 of the CFCSA |
Not considered income |
Fully exempt | N/A |
| Extended Autism Intervention Program (renamed Autism Funding: Age 6 - 18 Program, effective February 1, 2005) | |||
| Payments to parents of autistic children aged 6 to 18 to assist with the cost of specialized intervention services for their child | Not considered income |
Fully exempt | N/A |
| Interim Early Intensive Intervention Funding Payments for Children with Autism (renamed Autism Funding: Under Age 6 Program, effective February 1, 2005) | |||
| Payments provided to parents of children aged 5 and under with Autistic Spectrum Disorder to assist with the cost of specialized treatment or intervention services for their child | Not considered income |
Fully exempt | N/A |
Ministry of Health Services/Health Authority Therapeutic Volunteer Program and Other Volunteer Stipends: May 1, 2005
May 1, 2005MHS refers to the Ministry of Health Services.
A designated agency refers to an agency that has been approved by a health authority to provide services on its behalf, in accordance with regulations and policies the health authority is subject to.
A client with a mental disorder refers to a person with a mental health and/or substance abuse disorder using the services of a health authority or a designated agency of a health authority.
| Description | Income Status | Treatment | Income Code |
| Therapeutic Volunteer Supplement (TVS): | |||
| Payments by a health authority, or a designated agency, to a client with a mental disorder participating in the Therapeutic Volunteer Program | Not considered income | Fully Exempt | 4B |
|
Other Payments by a health authority or a designated agency: |
|||
| Payments to a person with a mental disorder and/or to a volunteer who has a mental disorder, for the cost of fees for participating in recreation or leisure activities. | Not considered income | Fully Exempt | 4C |
| Payments to a person with a mental disorder to cover the cost of participation as a presenter or participant in training and education seminars and conferences, public lectures on mental health/addictions treatment and management, and other related topics. | Not considered income | Fully Exempt | 4C |
| Payments to a person with a mental disorder who provides formal or informal peer support, in accordance with the Ministry of Health Peer Support Manual. | Not considered income | Fully Exempt | 4C |
| Payments to a person with a mental disorder to cover the costs of travel, meals and honoraria for clients who are invited to participate in discussions with health authorities, or who present information regarding the planning, delivery or evaluation of mental health and addictions services. | Not considered income |
Fully Exempt |
4C |
Ministry of Social Development Payments: June 23, 2006
June 23, 2006| Description | Income Status | Treatment | Income Code |
| Assistance paid by the ministry, including Child in Home of Relative (CIHR) assistance | Not considered income |
Fully exempt | N/A |
| Adjustment refunds from a supplier (for example, hydro), which are to be sent to the client even if the ministry is administering the recipient’s funds | Not considered income | Fully exempt | N/A |
| Travel supplement (authorized by Community Living BC (CLBC), payment provided by the ministry) | Not considered income | Fully exempt | N/A |
Mortgage Receivable/Agreements of Sale
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Principal portion of the mortgage | Unearned | No exemption | 29 |
| Interest portion | Unearned | Fully exempt if applied to the actual rent or mortgage cost for a recipient’s current place of residence | N/A |
Post-Adoption Payment
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Post-adoption payment provided under section 28 (1) or 30.1 of the Adoption Regulation | Not considered income | Fully exempt | N/A |
Quebec Pension Plan: February 6, 2006
February 6, 2006Clients are required to report the gross amount of all QPP payments that they receive. QPP income received by the client in the current month must be reported by the 5th day of the following month to impact their income assistance for the month following that. QPP is considered unearned income. The only exemption from QPP income is the MIS calculated tax exemption. All QPP benefits are added to the GA file as Income Code 11.
Registered Disability Savings Plan (RDSP): July 20, 2011
July 20, 2011[For more information, see Related Links – Trusts.]
| Description | Income Status | Treatment | Income Code |
| Disbursements from RDSP | Unearned | Fully Exempt | 4E |
Reporting Contributions
Clients do not need to report RDSP balances or contributions from outside their family unit, but are required to report personal contributions, contributions from their family unit, and disbursements.
Registered Retirement Savings Plan (RRSP)
December 1, 2003[For more information, see Related Links – Assets and Exemptions.]
| Description | Income Status | Treatment | Income Code |
| Disbursements from RRSP/RSP income earned by the capital portion | Unearned | No exemption | 29 |
Religious Orders
December 1, 2003The combined income and assets of members of a religious order is taken into consideration when assessing eligibility of a member who is applying for assistance. A financial statement of a religious order’s income is required. The value set for goods and services (such as board and lodging, clothing, personal care, intermediate care, homemaker service, comforts allowance) received by a member of a religious order must be calculated in assessing eligibility.
Rental Income
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Rent Subsidy | |||
| Rent subsidy from the provincial government or a government agency, council, board, or society that administers subsidies from the provincial government (may be issued to a tenant or landlord) | Not considered income | Fully exempt | N/A |
| Boarders | |||
|
Income from boarders after deducting essential operating costs, which are restricted to:
|
Earned | [see Policy – Employment Income] | 04 |
| Self-Contained Suites | |||
|
Income from self-contained suites after deducting essential operating costs, which are restricted to:
|
Unearned | No exemption | 29 |
| Room Rental | |||
| Income from renting rooms that are common to and part of the client’s residence |
Earned | See Policy – Employment Income (after 25 per cent deduction has been applied) | 03 |
Self-Employment Program Income
December 1, 2003[For more information, see Related Links – Self-Employment Program.]
| Description | Income Status | Treatment | Income Code |
| Permitted operating expenses, approved renovations, or income deposited in a cash asset account | Earned | Fully exempt | N/A |
| All other income | Earned | No exemption | 01 - net earnings 02 - one-time |
Sponsorship
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Support contribution from sponsor | Unearned | No exemption | 26 |
Students' Assistance: July 20, 2011
July 20, 2011Full-time students who are enrolled in programs where Student Financial Assistance is available are not eligible for income assistance. Students who exhaust their loans, grants, and bursaries during the course of a semester where a student loan has been provided remain ineligible for assistance, and may be directed to contact their school’s student financial aid office or student loan program. [For more information, see Related Links – Students.]
| Description | Income Status | Treatment | Income Code |
| StudentAid BC Program Canada Study Grants Scholarships Training grants Registered Education Savings Plan (RESP) disbursements |
Unearned | No exemption [see Note at bottom of the table for exceptions] |
29 |
| Adult Basic Education Student Assistance Program | Unearned | Fully exempt | N/A |
|
Employment Program for Persons With Disabilities |
Unearned | Fully exempt for recipients with PWD designation and their dependants | N/A |
| Federal government training and education allowance |
Unearned | Fully exempt for actual cost of books, tuition fees, child care $100 per month for actual expenses |
13 |
Note: Exemptions may be applied up to the sum of the student’s education costs and daycare costs for the semester for:
- Dependent children
- Clients with the Persons with Disabilities designation and their dependants
- Clients who are temporarily excused from expectation to seek work (such as single parents with a child under three years) in part-time studies
Student loans are disbursed at the beginning of each semester. Grants and bursaries may be distributed at the beginning of each semester or in one lump sum intended to cover the entire year (August 1 – July 31). Staff should consider the client’s educational costs for the period the funding is intended to cover when determining how much of the funding to exempt. However, only educational costs for semesters that the client is registered in can be included.
Education and daycare costs are to be included for any semesters that:
- the funding is intended to cover, and
- in which the student is registered.
The following expenses are considered when determining educational costs:
- Tuition
- Books / Supplies
- Compulsory student fees
- Reasonable transportation costs
- Daycare costs
[For more information on education costs, see Resources for Staff – StudentAid BC Policy].
Post-secondary institutions are responsible for providing StudentAid BC with an assessment of a student’s expected costs for tuition, books, supplies, fees, and miscellaneous education-related expenses. This assessment should show on the grant/loan documentation from StudentAid BC. It is recommended that staff use the assessed amount on the grant/loan documentation instead of requesting individual receipts from clients.
[For more information on education costs, see Resources for Staff – StudentAid BC Policy.]
Thalidomide Victims' Compensation
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Individual payments granted by the government of Canada under the Extraordinary Assistance Plan to thalidomide victims | Not considered income |
Fully exempt | N/A |
Trusts: July 20, 2011
July 20, 2011 [see Related Links – Assets and Exemptions, Trusts]Universal Child Care Benefit: July 10, 2006
July 10, 2006| Description | Income Status | Treatment | Income Code |
| Recipients of income assistance, disability assistance, and CIHR | Not considered income | Fully exempt | 3A |
| Recipients of hardship assistance | Unearned | No exemption | 3A |
Veterans Affairs Canada
December 1, 2003| Description | Income Status | Treatment | Income Code |
| Payment from Veterans Affairs Canada |
Unearned | $50 per month exemption (available to each member of a family unit who is in receipt of this payment) | 12 |
Woodlands School Compensation: July 30, 2010
July 30, 2010| Description | Income Status | Treatment | Income Code |
| Lump-sum settlements by the Government of BC to persons awarded compensation in respect of claims of abuse at Woodlands School | Not considered income | Fully exempt | N/A |
Workers' Compensation Board: January 31, 2008
January 31, 2008| Description | Income Status | Treatment | Income Code |
| Payments from Workers’ Compensation Board (WCB) | Unearned | No exemption |
14 |
| WCB lump sum or monthly payments awarded as compensation for a criminal injury which occurred on the job | Unearned | Exempt up to the asset level for the family unit | Use code 29 for amounts over the asset level for the family unit |
Working Income Tax Benefit: July 1, 2010
July 1, 2010The Working Income Tax Benefit (WITB) is a federal refundable tax benefit provided to low income persons with earned income. The WITB consists of a basic benefit available to all eligible individuals and an additional disability supplement available to eligible individuals who are also eligible for the federal disability tax credit.
The Working Income Tax Benefit can be received in two ways:
- in its entirety as part of an individual’s income tax return; or,
- half through pre-payments (made quarterly in April, July, October and January) and half as part of an individual’s income tax return
| Description | Income Status | Treatment | Income Code |
| Working Income Tax Benefit (including Disability Supplements) received through pre-payments | Not Considered Income | Fully exempt | 33 |
| Working Income Tax Benefit (including Disability Supplements) received through income tax returns | Not Considered Income | Fully exempt | 33 |
Topic Contents
Related Links
- Assets and Exemptions
- Awaiting EI Benefits - Code C
- Awaiting Other Income - Code P
- BC Employment and Assistance Application - Stage 2
- BC Employment Program
- Eligibility for Hardship Assistance
- Income in Excess - Code G
- Individual Case Management
- Family Bonus Supplement
- Family Maintenance Program
- Medical Services Only
- Moving, Transportation, and Living Costs
- Persons With Persistent Multiple Barriers
- Pursuing Income
- Recoveries
- Sanctions
- School Start-up Supplement
- Self-Employment Program
- Students
- Trusts
