The following are exempt from inclusion in Income:
Child Tax Benefit;
capital gains, such as insurance settlements, inheritances, disability awards and sale of effects in the year they are received;
the earnings of a person aged 18 and under;
student loans, student loan equalization payments and student grants (Note: non-repayable training allowances, research fellowships or similar grants are not excluded);
living out or traveling allowances;
Shelter Aid for Elderly Renters ("SAFER") or Rental Assistance Program ("RAP") payments received prior to moving into the Development (Note: Occupants where the Housing Charge Scale applies are not eligible for SAFER or RAP);
Goods and Services Tax (GST) and Harmonized Sales Tax (HST) rebates;
government provided daycare allowance; and
payments for foster children, or Child in Home of Relative (CIHR) income under the Employment and Assistance Act, except for the housing allowance portion.