(III) 3. Assessment of Income

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(III) 3. (i) Exempt Income

  • (III) 3. (i) Exempt Income (176 KB)
    • (III) 3. (i) (a) Overview/Regulation 8
    • (III) 3. (i) (b) Income from Board and Lodging from a Relative
    • (III) 3. (i) (c) Federal and Provincial Benefits and Refundable Tax Credits
      • (III) 3. (i) (c) (100) Canada Child Benefit (CCB)
      • (III) 3. (i) (c) (200) Newfoundland and Labrador Child Benefit (NLCB)
      • (III) 3. (i) (c) (300) Mother baby Nutritional Supplement (MBNS)
      • (III) 3. (i) (c) (400) Income Tax Returns (taxation year 2010 onwards)
      • (III) 3. (i) (c) (500) Harmonized Sales Tax (HST) and Goods and Services Sales Tax (GST) Rebates
      • (III) 3. (i) (c) (600) Federal Fuel Tax
      • (III) 3. (i) (c) (700) Disability Tax Credit and Child Disability Tax Credit
      • (III) 3. (i) (c) (800) NL Low Income Senior’s Benefit
      • (III) 3. (i) (c) (900) Pre-1986/Post 1990 Hepatitis C Compensation Agreement
      • (III) 3. (i) (c) (1000) Registered Disability Savings Plans (RDSP’s)
      • (III) 3. (i) (c) (1100) Working Income Tax Benefit
      • (III) 3. (i) (c) (1200) Universal Child Care Benefit
      • (III) 3. (i) (c) (1300) The General Compensation Payment” and an “Abuse Compensation Payment” made by the Government of Canada to former students of schools located in St. Anthony, Nain, Makkovik , North West River and Cartwright
      • (III) 3. (i) (c) (1400) CPP Children’s Benefits
    • (III) 3. (i) (d) When to Consider Boarder Income as Exempt (32 KB)
    • (III) 3. (i) (e) Earnings of Dependent Children/Dependent Students (47 KB)

(III) 3. (ii) Non-Exempt Income

  • (III) 3. (ii) (a) Overview (33 KB)
  • (III) 3. (ii) (b) EI (61 KB)
    • (III) 3. (ii) (b) (100) General
    • (III) 3. (ii) (b) (200) Awaiting E.I.
    • (III) 3. (ii) (b) (300) Assignment of benefits (AOB)
    • (III) 3. (ii) (b) (400) Supplements to E.I
    • (III) 3. (ii) (b) (500) E.I. Terminates
    • (III) 3. (ii) (b) (600) Fishing Claims
  • (III) 3. (ii) (c) CPP (Adult Benefits) (63 KB)
    • (III) 3. (ii) (c) (100) Retirement Pension
    • (III) 3. (ii) (c) (200) Post Retirement Benefit
    • (III) 3. (ii) (c) (300) Survivor’s Benefit
    • (III) 3. (ii) (c) (400) Disability Benefit
    • (III) 3. (ii) (c) (500) Children’s Benefit
    • (III) 3. (ii) (c) (600) Death Benefit
    • (III) 3. (ii) (c) (700) Combined Benefits
    • (III) 3. (ii) (c) (800) Sharing a Retirement Pension
    • (III) 3. (ii) (c) (900) Division of Pensionable Earnings
    • (III) 3. (ii) (c) (1000) Yearly Review of CPP and Income Support Eligibility
    • (III) 3. (ii) (c) (1100) CPP Children’s Benefits on behalf of Children/Adults between ages 18-21
    • (III) 3. (ii) (c) (1200) Allowable Overlap of Income Support Benefits and CPP
    • (III) 3. (ii) (c) (1300) Consent to Deduction and Payment
    • (III) 3. (ii) (c) (1400) Claim for CPP Death Benefit
    • (III) 3. (ii) (c) (1500) CPP Disability Project
  • (III) 3. (ii) (d) Income Support and Skills Development Benefits (32 KB)
  • (III) 3. (ii) (e) Insurance Settlements *policy to be added at a later date
  • (III) 3. (ii) (f) Old Age Security (34 KB)
  • (III) 3. (ii) (g) Pensions from Other Sources (31 KB)
  • (III) 3. (ii) (h) Severance Pay (32 KB)
  • (III) 3. (ii) (i) Spousal Support Payments (238 KB)
    • (III) 3. (ii) (i) (100) General
    • (III) 3. (ii) (i) (200) Assignment/Subrogation of a Support Order
    • (III) 3. (ii) (i) (300) Opting Out of the Support Enforcement Agency
    • (III) 3. (ii) (i) (400) Methods of Support Payments
    • (III) 3. (ii) (i) (500) Support Orders for Children over the Age of 18
    • (III) 3. (ii) (i) (600) Support Payment Arrears and Lump Sum Payments
    • (III) 3. (ii) (i) (700) Transferring Support Orders for Enforcement from One Jurisdiction to Another
    • (III) 3. (ii) (i) (800) Adjusting Income Support Benefits due to Delinquent Support Payments
    • (III) 3. (ii) (i) (900) Assignment/Subrogation of a Support Order
    • (III) 3. (ii) (i) (1000) Management of Cases where Support Orders are Assigned/Subrogated to the minister
    • (III) 3. (ii) (i) (1100) Suspending Income Support Cases which are Assigned
  • (III) 3. (ii) (j) Veteran’s Allowance (34 KB)
  • (III) 3. (ii) (k) WHSC Payments (62 KB)

(III) 3. (iii) Partially Exempt Income

  • (III) 3. (iii) (a) General (55 KB)
    • (III) 3. (iii) (a) (100) Calculating Net Income from Salary and Wages or Winnings from Games of Chance or Lotteries
    • (III) 3. (iii) (a) (200) Income of Earnings, Business Income, Winnings, Honorariums, Stipends, and Border Income
    • (III) 3. (iii) (a) (300) Income from Incentive Allowances
    • (III) 3. (iii) (a) (400) Income from Income Tax Returns Prior to 2009
    • (III) 3. (iii) (a) (500) Scholarships and/or Bursaries
    • (III) 3. (iii) (a) (600) Income from Rental of Property
  • (III) 3. (iii) (b) Self Employed Income (39 KB)

(III) 3. (iv) Lump Sum Payments

  • (III) 3. (iv) Lump Sum Payments (52 KB)
    • (III) 3. (iv) (a) General
    • (III) 3. (iv) (b) Exempt Income
    • (III) 3. (iv) (c) Non-Exempt Income
    • (III) 3. (iv) (d) Partially Exempt Income
    • (III) 3. (iv) (e) NCBS/NLCB
    • (III) 3. (iv) (f) Overlap with Income Support Benefits
    • (III) 3. (iv) (g) No Overlap with Income Support
    • (III) 3. (iv) (h) Examples

(III) 3. (v) Student Aid

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