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Income and Exemptions


Policy

Eligibility: February 18, 2013

Employment and Income Monitoring: April 2, 2012

Deductions from Earned Income

Deductions from Unearned Income

BC Earned Income Benefit: October 1, 2012

BC Institutional Legacy Trust Fund: July 21, 2006

Canada Pension Plan: May 17, 2007

Child Care

Child Disability Benefit

Child Tax Benefit: October 1, 2012

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 - Income Assistance Recipients: February 18, 2013

Employment Income - Disability Assistance Recipients: January 20, 2014

Employment Insurance

Energy and Fuel Tax Rebates

Eviction Compensation: November 20, 2008

Fair PharmaCare Refunds: October 1, 2005

Family Bonus: October 1, 2012

Family Maintenance: November 20, 2008

Financial and Other Awards: May 1, 2012

Forest Worker Transition Program Tax Refund

Goods and Services Tax (GST) Credit

Government Boards, Commissions, and Councils: January 20, 2014

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 1, 2012

Indian Residential Schools: January 31, 2008

Japanese Ancestry Redress Payments

Jericho Hill School for the Deaf Compensation

Loans and Credit: December 14, 2004

Lottery or Games of Chance

Ministry of Children and Family Development: January 20, 2014

Ministry of Health/Health Authority Therapeutic Volunteer Program and Other Volunteer Stipends: May 1, 2005

Ministry of Social Development and Social Innovation Payments: June 23, 2006

Missing Women Commission of Inquiry Fund: March 17, 2014

Mortgage Receivable/Agreements of Sale

Old Age Security - Retroactive Payments: October 29, 2012

Post-Adoption Payment

Quebec Pension Plan: February 6, 2006

Registered Disability Savings Plan (RDSP): July 20, 2011

Registered Retirement Savings Plan (RRSP)

Religious Orders

Rental Income: January 20, 2014

Self-Employment Program Income: January 20, 2014

Sponsorship

Students' Assistance: April 2, 2012

Thalidomide Victims' Compensation

Trusts: July 20, 2011

Universal Child Care Benefit: October 1, 2012

Veterans Affairs Canada

Woodlands School Compensation: July 30, 2010

Workers' Compensation Board: January 20, 2014

Working Income Tax Benefit: July 1, 2010

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Eligibility: February 18, 2013
February 18, 2013

Clients 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. 

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.]

Note: In a family unit containing two recipients, both recipients do not have to be employed to be eligible for the maximum exemption.  As long as there are two 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 (HR0081) each month, where they must report all income to the ministry as outlined in the brochure, How to Complete Your “Monthly Report” Form.  [For Brochure, see Resources for Clients.]

Recipients with the Persons with Disabilities designation, who are using the monthly earnings exemption, are only required to submit an HR0081 if there is any change in their circumstance, including income.

Recipients with the PWD designation, who are participating in the annualized earnings exemption policy, are required to submit an HR0081 when one or more of the following occur:

  • they receive earned income;
  • they receive unearned income that is Worker’s Compensation Board (WCB) Temporary Wage Loss Replacement Payments issued under Sections 29 or 30 of the Workers Compensation Act;
  • they receive any other income and/or money if the amount has changed or if it is the first time they have received the money;
  • there is any other change in their circumstances that arose in the previous calendar month.

For more information on earnings exemptions, see Policy, Employment Income – Income Assistance Recipients and Employment Income – Disability Assistance Recipients.

For Monthly Report (HR0081), see Forms and Letters.  [For more information on monthly reporting requirements, see Related Links – Monthly Reporting Requirement.]

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Employment and Income Monitoring: April 2, 2012
April 2, 2012

Employment Program of British Columbia (EPBC) service providers are required to provide the ministry with an ICM Service Request when a client has been successfully placed in a job, launches a self-employment business, or is eligible for EPBC financial supports as an EI client.

Clients must notify ministry staff when they find employment.

When a client

  • obtains employment,
  • launches a self-employment business, or
  • is eligible for EPBC job start supports,

the EPBC service provider will provide the ministry with the name of the employer, occupation, city, start date, hours per week and starting wage. 

If a BCEA client is determined to be eligible for program financial supports as an Employment Insurance (EI) client, the EPBC service provider will provide the ministry with the type of service that the client will be participating in, the amounts and types of financial supports the client will receive, and the start and end dates of those supports.

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 assistance 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.

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Deductions from Earned Income
December 1, 2003

Any 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

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Deductions from Unearned Income
December 1, 2003

Any 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

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BC Earned Income Benefit: October 1, 2012
October 1, 2012

Description Income Status Treatment Income Type

Recipients of income assistance, disability assistance, hardship assistance and CIHR

Not considered income Fully exempt 36 – BC Earned Income Benefit

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BC Institutional Legacy Trust Fund: July 21, 2006
July 21, 2006

Description Income Status Treatment Income Type
Individual payments dispersed from the BC Institutional Legacy Trust Fund Not considered income Fully exempt BC Inst Leg Fund July 21 2006

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Canada Pension Plan: May 17, 2007
May 17, 2007

Clients 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 followfing 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. 

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 Skills 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 the system 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, Investigative Officers 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 assistance at that time.

NOTE:  CPP income is uploaded to the system monthly.  A rate recalculation occurs automatically after the CPP benefits are uploaded on the Case, Contact, CPP Income sub view tab.  [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 the system.  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 (HR0081).

CPP Tax Exemption on Retroactive CPP Assigned to Ministry of Social Development and Social Innovation

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 the system 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.

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Child Care
December 1, 2003

Description Income Status Treatment Income Type
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 – Employment Income
Occasional babysitting Earned see Employment Income 02 – One Time Net Earnings 

Note: Essential operating costs include:

  • cost of food provided
  • a portion of household expenses
  • cost of child care equipment

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Child Disability Benefit
December 1, 2003

Description Income Status Treatment Income Type
Recipients of income assistance, disability assistance, hardship assistance, and CIHR Not considered income Fully exempt 4A – Child Disability Benefit

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Child Tax Benefit: October 1, 2012
October 1, 2012

Description Income Status Treatment Income Type
Recipients of income assistance, disability assistance, hardship assistance and CIHR Not considered income Fully exempt 32 – Basic Child Tax Benefit

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Climate Action Tax Credit and Climate Action Tax Dividend: May 5, 2008
May 5, 2008

Description Income Status Treatment Income Type
Quarterly Climate Action Tax Credit Not considered income Fully exempt 31 – Climate Action Dividend
One-time Climate Action Dividend Not considered income Fully exempt 31 – Climate Action Dividend

[For more information, see Related Links – Assets and Exemptions.]

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Criminal Injury Compensation Award: May 5, 2008
May 5, 2008

Description Income Status Treatment Income Type

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 – Other Unearned 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.]

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Education Grant: July 25, 2007
July 25, 2007

An 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 Type
Education Gift from Nisga’a Lisims Government Unearned Fully exempt 4D – Education Grant

[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]

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Employment Income - Income Assistance Recipients: February 18, 2013
February 18, 2013

Also see Policy – Deductions from Earned Income.

Transients are not eligible for the following exemptions to earned income.

Description Income Status Treatment Income Type
All family units eligible for income assistance who are not listed below Earned

$200 per month exemption

(must have been in receipt of income assistance or disability assistance for the previous month.)

01 – Employment Income

02 – One Time Net Earnings

A recipient in the family unit is a person with persistent multiple barriers Earned

$500 per month exemption

(must have been in receipt of income assistance or disability assistance for the previous month)

01 – Employment Income

02 – One Time Net Earnings

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 the previous month.)

01 – Employment Income

02 – One Time Net Earnings

Sole recipients with a dependent child with a physical or mental condition that precludes employment more than 30 hours a week Earned

$300 per month exemption

(must have been in receipt of income assistance or disability assistance for the previous month.)

01 – Employment Income

02 – One Time Net Earnings

Dependent child who is a full-time student Not considered income Fully exempt

01 - Employment Income (end date the same day)

Dependent child who is not a full-time student Earned

Earned income of dependent child would be added to the total earned income for the family unit and appropriate earnings exemption would apply based on the family unit configuration as described above.
 
(Family unit must have been in receipt of income assistance or disability assistance for the previous month.)

01 – Employment Income

02 – One Time Net Earnings

CIHR Earned Fully exempt

01 – Employment Income

02 – One Time Net Earnings

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Employment Income - Disability Assistance Recipients: January 20, 2014
January 20, 2014

Also see Policy – Deductions from Earned Income.

Note: In a family unit containing two recipients, both recipients do not have to be employed to be eligible for the maximum exemption.  As long as there are two recipients in the family unit, they are eligible for the full exemption, regardless of who earns the income.

Transients are not eligible for the following exemptions to earned income.

Note:  for Workers’ Compensation Board (WCB) income received by recipients of disability assistance, see Policy – Workers’ Compensation Board.

Monthly Earnings Exemptions

Description Income Status Treatment Income Type
A family unit with one adult recipient who has the Persons with Disabilities designation Earned

$800 per month exemption

(To be eligible for the exemption, new PWD clients must have been in receipt of income assistance or disability assistance for the previous month. Returning PWD clients have no wait period.)

01 – Employment Income

02 – One Time Net Earnings

A family unit with two adult recipients where only one recipient has the Persons with Disabilities designation Earned

$1,000 per month exemption

(To be eligible for the exemption, new PWD clients must have been in receipt of income assistance or disability assistance for the previous month. Returning PWD clients have no wait period.)

01 – Employment Income

02 – One Time Net Earnings

A family unit with two adult recipients where both recipients have the Persons with Disabilities designation Earned

$1,600 per month exemption

(To be eligible for the exemption, new PWD clients must have been in receipt of income assistance or disability assistance for the previous month. Returning PWD clients have no wait period.)

01 – Employment Income

02 – One Time Net Earnings

Dependent child who is a full-time student Not considered income

Fully exempt

01 - Employment Income (end date the same day)

Dependent child who is not a full-time student Earned

Earned income of dependent child would be added to the total earned income for the family unit and appropriate earnings exemption would apply based on the family unit configuration as noted above. 

(Family unit must have been in receipt of income assistance or disability assistance for the previous month.)

01 – Employment Income

02 – One Time Net Earnings

Annualized Earnings Exemptions

Introduced in January 2013, the Annualized Earning Exemption (AEE) allows individuals on disability assistance to use their earnings exemption on an annual, instead of monthly, basis and without a monthly maximum.  The intent of AEE is to better assist individuals whose ability to earn fluctuates during the year, for example, due to medical conditions.

The AEE is being implemented using a phased approach.  For 2014, AEE is available to individuals who either chose AEE in 2013 or met all of the following criteria at the time of notification:

  • Had the PWD designation for at least the past 12 months;
  • Received disability assistance in at least the past two consecutive months;
  • In at least one of the past 12 months, had earnings over $500 for families with one adult with a PWD designation and $750 for families where both adults have PWD designations.

Only those individuals or families who met the above criteria and replied by the deadline are able to use the AEE for the 2014 calendar year. For 2014, AEE covers earnings from January 1 to December 31, 2014 for March 2014 to February 2015 assistance months.

The choice to participate in the AEE is optional, and those who did not choose the AEE or did not respond to the notification letter remain with the monthly earnings exemption. 

If an eligible individual or family unit chose the AEE, that choice is locked in for the entire exemption year. The only exception to this is when a PWD client who chose the AEE becomes part of a couple during the exemption year. If their new partner did not choose the annualized exemption, the couple will be asked to choose between the monthly and annual exemption option [see Procedures – Annualized Earnings Exemptions].

Note: Clients who choose the AEE must report all earned income or WCB temporary wage loss replacement payments they receive every month by completing a Monthly Report Form (HR0081) or “stub”. [For more information on reporting requirements, see Related Links – Monthly Reporting Requirement.]

Description Income Status Treatment Income Type
A family unit with one adult recipient who has the Persons with Disabilities designation Earned

$9,600 annual exemption

02 – One Time Net Earnings

A family unit with two adult recipients where only one recipient has the Persons with Disabilities designation Earned

$12,000 annual exemption

02 – One Time Net Earnings

A family unit with two adult recipients where both recipients have the Persons with Disabilities designation Earned

$19,200 annual exemption

02 – One Time Net Earnings

Dependent child who is a full-time student Not considered income

Fully exempt

01 - Employment Income (end date the same day)

Dependent child who is not a full-time student Earned

Earned income of dependent child would be added to the total earned income for the family unit and appropriate earnings exemption would apply based on the family unit configuration as noted above.

02 – One Time Net Earnings

As AEE Phase 1 clients were required to already be in receipt of disability assistance, there is no one-month waiting period for the AEE. Returning PWD clients have no wait period.

The above amounts are equivalent to 12 times the monthly exemption limit for the calendar year.

There are provisions within the AEE that address changes to a family’s circumstances or family composition that may impact the amount of their AEE limit.

Family Formation: When a PWD AEE client forms a couple with an individual who did not choose the annualized exemption, the new couple will be asked to decide between the monthly and annual exemption options. If they choose AEE, they will be required to provide written confirmation of participation in AEE [see Forms and Letters].

Family Separation: When couples who chose the AEE separate in the middle of the exemption year, the individuals move onto their own cases and no longer share an AEE limit. Each PWD client will have their AEE limit pro-rated for the remainder of the year, starting the month after the couple separates. Earned income declared in the exemption year prior to the separation is not deducted from the pro-rated amount. Individuals who do not have the PWD designation and remain on assistance will change over to the applicable monthly earnings exemption.

Leaving Assistance and Returning within the Exemption Year: When an individual or family who chose the AEE leaves disability assistance (DA) and returns later in the calendar year, their AEE limit upon return is prorated because they were only receiving DA for a portion of the exemption year.  Earned income while they were previously eligible is deducted from the prorated amount.

When a PWD AEE client leaves DA and later returns as part of a new family unit (change in family composition) all within the same exemption year, the new family unit’s AEE will be a combined total of the residual AEE room of both individuals. 

[For detailed examples, see Resources for Staff – AEE Limit Calculations – Change in Family Circumstances.]

It is important for clients using the AEE to keep track of their earnings and the remaining amount of their AEE limit.  To assist, the ministry will send AEE clients a monthly letter with the following information:

  • The total earned income declared in the previous month
  • The amount remaining in their AEE limit

The monthly letter will also document any increase or decrease to the client’s AEE limit as a result of changes in circumstances to the family unit and alert AEE clients as they reach income milestones [see Forms and Letters].

If an AEE client has used up their AEE limit for the exemption year, any additional earned income is deducted dollar for dollar from their DA.  If earnings exceed the amount of disability assistance, the client will be eligible for Medical Services Only. [see Related Links – Medical Services Only]

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Employment Insurance
December 1, 2003

Description Income Status Treatment Income Type
Employment Insurance (EI) issued by Human Resources and Skills 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 – Employment Insurance

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Energy and Fuel Tax Rebates
December 1, 2003

Energy 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 Type
Energy and fuel tax rebates Not considered income Fully Exempt 31 – Energy/Fuel Rebate

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Eviction Compensation: November 20, 2008
November 20, 2008

The 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 of 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 Type
Eviction Compensation Unearned
Exempt up to the asset level for the family unit

Evict Comp Nov 20 2008

Use 29 – unearned income – for amounts over the asset level for the family unit

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Fair PharmaCare Refunds: October 1, 2005
October 1, 2005

Fair 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 Type
Fair PharmaCare refunds Not considered income Fully exempt Fair Pharmacare Program (MoH)

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Family Bonus: October 1, 2012
October 1, 2012

Family 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 Type
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 – Family Bonus

Retroactive family bonus

Unearned

Exempt if Temporary Family Bonus (FB) Top-Up Supplement not received.

If Temporary FB Top-Up Supplement was received for the same time period, then the amount of the income exemption will be reduced by the amount paid via the Temporary FB Top-Up Supplement.

The maximum reduction will be the lesser of:

  • The amount of the FB retroactive payment, and
  • The amount provided via the temporary FB top-up supplement

The maximum reduction will not exceed one month’s assistance for the family unit.

35 – Family Bonus
Any portion of family bonus received by one parent from the other parent (exception:  parents who have the child as “dependent child”) Unearned Fully exempt 39 – Fam Bonus from other parent

For information on the Family Bonus Program, see Related Links – Pursuing Income – Policy – Family Bonus.

For more information on retroactive family bonus payments and supplements available to families who receive less than the maximum family bonus, see Related Links – Family Bonus Supplement.

For information on replacement of a lost or stolen FB cheque, see Related Links – Replacement of Lost or Stolen Cheques.

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Family Maintenance: November 20, 2008
November 20, 2008

Description Income Status Treatment Income Type
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 – Support / 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.

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Financial and Other Awards: May 1, 2012
May 1, 2012

One 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.

If the payments are from a structured settlement, they are treated the same way as payments from a trust.  [For more information, see Trusts – Policy – Structured Settlements.]

Description Income Status Treatment Income Type

CPP Class Action Settlement Agreement

[see also Policy – Canada Pension Plan]

Unearned Exempt up to the asset level for the family unit

Use 29 – Other Unearned income – for amounts over the asset level for the family unit
Director of Employment Standards Determinations Unearned Exempt up to the asset level for the family unit Use 29 – Other Unearned income – for amounts over the asset level for the family unit

Eviction Compensation

[see also Policy – Eviction Compensation]

Unearned Exempt up to the asset level for the family unit

Evict Comp Nov 20 2008

Use 29 – Other Unearned income – 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 29 – Other Unearned income – 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]
[see also Policy – Workers’ Compensation Board]

Unearned Exempt up to the asset level for the family unit Use 29 – Other Unearned income – 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.

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Forest Worker Transition Program Tax Refund
December 1, 2003

Description Income Status Treatment Income Type
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 Forest Wrker PGM Tax Liability

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Goods and Services Tax (GST) Credit
December 1, 2003

Description Income Status Treatment Income Type
Payment from Canada Revenue Agency Not considered income Fully exempt 31 – Goods and Svc Tax Credit

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Government Boards, Commissions, and Councils: January 20, 2014
January 20, 2014

Description Income Status Treatment Income Type
Net per diem
[see Policy – Deductions for Earned Income]
Earned (see Policy – Employment Income)

Gov Brds / Comm / Council – Per Diem

Use 02 – One Time Net Earnings, if an AEE client

Expense allowance to cover travel Not considered income Fully exempt Gov Brds / Comm / Council – Travel

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Harmonized Sales Tax (HST) Credit: July 1, 2010
July 1, 2010

Description Income Status Treatment Income Type
Payment from Canada Revenue Agency Not considered income Fully exempt 31 – HST Credit July 1 2010

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Hepatitis C Virus Settlement Compensation: August 8, 2007
August 8, 2007

1986-1990 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 Type

1986-1990 Settlement Agreement

  • Compensation for loss of income (may be one-time payment or administered monthly)
  • Compensation to approved dependants for loss of support or loss of service (may be one-time payment or administered monthly)

Pre-1986-Post 1990 Settlement Agreement

  • Damages for past loss of income
  • Compensation to dependants
Unearned Exempt up to asset level Use 29 – Other Unearned for amounts over the asset level

1986-1990 Settlement Agreement

  • Fixed payments for damages (amounts may be paid more than once depending on the severity of the condition)
  • Loss of services in the home
  • Costs of care, cost of Hepatitis C Virus (HCV) Drug Therapy
  • Compensation for uninsured treatment and medication
  • Out-of-pocket expenses
  • Compensation to approved family members
  • Payment to the approved HCV estate
  • Compensation for HIV secondarily infected persons

Pre-1986-Post 1990 Settlement Agreement

  • Compensation to approved HCV infected class members
  • Past loss of services in the home
  • Compensation to approved family members
  • Compensation for HCV Infected class members who have died
  • Compensation for HIV co- infected persons
Not considered income Fully exempt 37 – Hepatitis C Virus Payment

For information on Assessing Eligibility when Income is Exempt up to Asset Level, see Procedures.

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Human Immunodeficiency Virus (HIV) Compensation
December 1, 2003

Description Income Status Treatment Income Type
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
34 – Extr Asst – HIV/AIDS

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Income Tax Refund: October 1, 2012
October 1, 2012

Description Income Status Treatment Income Type
Income tax refund for income assistance or disability assistance applicant or recipient Unearned Fully Exempt 24 – Income Tax Refund
Income tax refund for hardship assistance Unearned No exemption Income Tax Ref Oct 18 2010

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 – Sales Tax Refund

Refundable medical expense supplement

[For further information, see Contact]

Not considered income Fully exempt N/A

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Indian Residential Schools: January 31, 2008
January 31, 2008

Description Income Status Treatment Income Type
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 Indian Res Sch Jan 31 2008
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
Indian Res Sch Jan 31 2008
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 29 – Other Unearned for amounts over the asset level for the family unit

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Japanese Ancestry Redress Payments
December 1, 2003

Description Income Status Treatment Income Type
Individual redress payments granted by the government of Canada to a person of Japanese ancestry Not considered income
Fully exempt Redress Pymt – Japanese Ancestry

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Jericho Hill School for the Deaf Compensation
December 1, 2003

Description Income Status Treatment Income Type
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 Jericho Hill Sch Settlement

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Loans and Credit: December 14, 2004
December 14, 2004

Funds 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.

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Lottery or Games of Chance
December 1, 2003

Description Income Status Treatment Income Type
Income from lottery or games of chance Unearned No exemption Lottery or Games of Chance

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Ministry of Children and Family Development: January 20, 2014
January 20, 2014

Description

Income Status

Treatment Income Type
Foster Care (where a breakdown of payment components is not provided, recipients are to be referred to the Ministry of Children and Family Development for clarification)
Foster family care rate and one-time-only payments made by the Ministry of Children and Family Development 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 – Exempt
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 – Foster Care – Non Exempt

Use 02 – One Time Net Earnings, if an AEE client

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

See exception below

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 CFD – At Home Program Payment
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 the Ministry of Children and Family Development 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

See exception below

N/A
Autism Funding:  Age 6 – 18 Program
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 CFD Autism Funding Income
Autism Funding:  Under Age 6 Program
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 CFD Autism Funding Income

Three Generation Families

Ministry of Children and Family Development payments under section 8 (2) or 93 (1) (g) (ii) of the Child, Family and Community Service Act for a parenting dependent child (PDC) are treated as follows:

  • When the PDC’s child is added to their parent’s case, no assistance would be provided for the PDC as financial support for the PDC is provided by the Ministry of Children and Family Development. 
  • When a PDC applies as a single parent while living with their parent, the PDC’s eligibility is reduced by the amount of the Ministry of Children and Family Development payments provided for the PDC (Note these Ministry of Children and Family Development payments will be made to the PDC’s parent).

[For policy and procedures on providing assistance to three-generation families, see Related Links – Living Arrangements – Policy and Procedures – Three-Generation Families.]

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Ministry of Health/Health Authority Therapeutic Volunteer Program and Other Volunteer Stipends: May 1, 2005
May 1, 2005

MoH refers to the Ministry of Health.

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 Type
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 – Therapeutic Volunteer Supp

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 – Other MOH Volunteer Pmnts
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 – Other MOH Volunteer Pmnts
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 – Other MOH Volunteer Pmnts
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 – Other MOH Volunteer Pmnts

 

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Ministry of Social Development and Social Innovation Payments: June 23, 2006
June 23, 2006

Description Income Status Treatment Income Type
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

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Missing Women Commission of Inquiry Fund: March 17, 2014
March 17, 2014

Description Income Status Treatment Income Type
Money paid or payable from a fund established by the government of British Columbia, the government of Canada and the City of Vancouver in relation to a recommendation in the final report of the Missing Women Commission of Inquiry Not considered income Fully exempt 29 – Other Unearned Income (end date the same day)

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Mortgage Receivable/Agreements of Sale
December 1, 2003

Description Income Status Treatment Income Type
Principal portion of the mortgage Unearned No exemption 29 – Mortgage – Principal
Interest portion Unearned Fully exempt if applied to the actual rent or mortgage cost for a recipient’s current place of residence 29 – Mortgage – Interest, if not applied to the actual rent or mortgage cost for a recipient’s current place of residence

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Old Age Security - Retroactive Payments: October 29, 2012
October 29, 2012

Description Income Status Treatment Income Type
Retroactive Old Age Security Payments (if family unit continues to be eligible for assistance) Unearned No exemption 17-Old Age Security/GIS

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Post-Adoption Payment
December 1, 2003

Description Income Status Treatment Income Type
Post-adoption payment provided under section 28 (1) or 30.1 of the Adoption Regulation Not considered income Fully exempt Post Adoption Assistance

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Quebec Pension Plan: February 6, 2006
February 6, 2006

Clients 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 system calculated tax exemption.

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Registered Disability Savings Plan (RDSP): July 20, 2011
July 20, 2011

[For more information, see Related Links – Trusts.]

Description Income Status Treatment Income Type
Disbursements from RDSP Unearned Fully Exempt 4E – RDSP (Reg Disability Sv Pln)

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.

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Registered Retirement Savings Plan (RRSP)
December 1, 2003

[For more information, see Related Links – Assets and Exemptions.]

Description Income Status Treatment Income Type
Disbursements from RRSP/RSP income earned by the capital portion Unearned No exemption 22 – RRSP

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Religious Orders
December 1, 2003

The 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.

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Rental Income: January 20, 2014
January 20, 2014

Description Income Status Treatment Income Type
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:

  • the cost of food, excluding preparation for the boarder
  • costs associated with maintaining the room
  • pro-rated costs based on the square footage of the home
  • a portion of the property taxes pro-rated as a percentage of the square footage of the room to the square footage of the home
Earned [see Policy – Employment Income]

04 – Boarder

Use 02 – One Time Net Earnings, if an AEE client

Self-Contained Suites

Income from self-contained suites after deducting essential operating costs, which are restricted to:

  • costs associated with maintaining the suite, not the home
  • utilities cost associated with maintaining the suite and covered by the landlord
  • a portion of the property taxes, as a percentage of the square footage of the suite to the square footage of the home
Unearned No exemption Rental Income
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 – Roomer

Use 02 – One Time Net Earnings, if an AEE client

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Self-Employment Program Income: January 20, 2014
January 20, 2014

[For more information, see Related Links – Self-Employment Program.]

Description Income Status Treatment Income Type
Permitted operating expenses, approved renovations, or income deposited in a cash asset account Earned Fully exempt N/A
All other income Earned (see Policy – Employment Income)

01 – Employment Income

02 – One Time Net Earnings

Use 02 – One Time Net Earnings, if an AEE client

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Sponsorship
December 1, 2003

Description Income Status Treatment Income Type
Support contribution from sponsor Unearned No exemption 26 – Sponsorship Income (One-Time)

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Students' Assistance: April 2, 2012
April 2, 2012

Full-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 Type
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 – Other Unearned
Adult Basic Education Student Assistance Program Unearned Fully exempt Adult Basic Educ Stud Asst Prgm

Employment Program of British Columbia (EPBC) financial supports, other than living supports.

Unearned Fully exempt for recipients with PWD designation and their dependants 

PWD and their dependants – 4D Training-Exempt

Use 07 – Training-Non Exempt

Employment Program of British Columbia (EPBC) living supports Unearned Living supports are not exempt for any clients Use 29 – Other Unearned for all clients
Government training and financial supports under the EPBC and other programs (e.g., ASETS)
Unearned Fully exempt for actual cost of books, tuition fees, child care

$100 per month for actual expenses
13 – Training Allowance

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.]

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Thalidomide Victims' Compensation
December 1, 2003

Description Income Status Treatment Income Type
Individual payments granted by the government of Canada under the Extraordinary Assistance Plan to thalidomide victims Not considered income

Fully exempt Extr Asst – Thalidomide

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Trusts: July 20, 2011
July 20, 2011

[see Related Links – Assets and Exemptions, Trusts]

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Universal Child Care Benefit: October 1, 2012
October 1, 2012

Description Income Status Treatment Income Type
Recipients of income assistance, disability assistance, hardship assistance and CIHR Not considered income Fully exempt 3A – Universal Child Care Benefit

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Veterans Affairs Canada
December 1, 2003

Description Income Status Treatment Income Type
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 – War Veterans Allowance

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Woodlands School Compensation: July 30, 2010
July 30, 2010

Description Income Status Treatment Income Type
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 Woodlands School Settlement

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Workers' Compensation Board: January 20, 2014
January 20, 2014

Note:  Not all Workers’ Compensation Board income is treated the same.

Description Income Status Treatment Income
Type
WCB Temporary Wage Loss Replacement Payments (issued under Sections 29 and 30 of the Workers Compensation Act):      
  • A family unit with one adult recipient who has the Persons with Disabilities designation (see examples below)

Unearned

  • $800 per month, or
  • $9,600 annually (if family unit’s earnings exemption is annualized)

exempt for combination of WCB temporary wage loss and earned income

(To be eligible for the monthly exemption, new PWD clients must have been in receipt of income assistance or disability assistance for the previous month. Returning PWD clients have no wait period.)

(see Policy – Employment Income)

09 – Other Earned

Use 02 – One Time Net Earnings, if an AEE client

  • A family unit with two adult recipients where only one recipient has the Persons with Disabilities designation (see examples below)
Unearned
  • $1000 per month, or
  • $12,000 annually (if family unit’s earnings exemption is annualized)

exempt for combination of WCB temporary wage loss and earned income

(To be eligible for the monthly exemption, new PWD clients must have been in receipt of income assistance or disability assistance for the previous month. Returning PWD clients have no wait period.)

(see Policy – Employment Income)

09 – Other Earned
  • A family unit with two adult recipients where both recipients have the Persons with Disabilities designation (see examples below)
Unearned
  • $1600 per month, or
  • $19,200 annually (if family unit’s earnings exemption is annualized)

exempt for combination of WCB temporary wage loss and earned income

(To be eligible for the monthly exemption, new PWD clients must have been in receipt of income assistance or disability assistance for the previous month. Returning PWD clients have no wait period.)

(see Policy – Employment Income)

09 – Other Earned

Use 02 – One Time Net Earnings, if an AEE client

  • Non-PWD family units
Unearned
No Exemption 14 – Workers Compensation
Other payments from Workers’ Compensation Board (WCB) Unearned No exemption
14 – Workers Compensation
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 29 – Other Unearned for amounts over the asset level for the family unit

Examples:

  • A single PWD recipient receives $300 in WCB temporary wage loss replacement benefits.  The recipient would be eligible for a monthly exemption of $300.
  • A single PWD recipient receives $700 in WCB temporary wage loss replacement benefits and earns $300 in employment income.  The recipient would be eligible for a total monthly exemption of $800 (remaining $200 would be deducted).
  • A couple where only one adult in the family unit is designated as PWD receives $600 in WCB temporary wage loss replacement benefits and earns $800 in employment income. The family unit would be eligible for a total monthly exemption of $1,200 (remaining $200 would be deducted).
  • A couple where both recipients in the family unit are designated as PWD and receive $600 in WCB temporary wage loss replacement benefits.  They also declare employment income of $1,100.  The family unit would be eligible for a total monthly exemption of $1,600 (remaining $100 deducted).

Note:  to be eligible for the monthly exemption, new PWD clients must have been  in receipt of  income assistance or disability assistance for the previous month. Returning PWD clients have no wait period.

[For information about annualized earnings exemption, see Policy – Employment Income – Disability Assistance Recipients.]

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Working Income Tax Benefit: July 1, 2010
July 1, 2010

The 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 Type
Working Income Tax Benefit (including Disability Supplements) received through pre-payments Not Considered Income Fully exempt 33 – Working Income Tax Benefit
Working Income Tax Benefit (including Disability Supplements) received through income tax returns Not Considered Income Fully exempt 33 – Working Income Tax Benefit

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