Non-Exempt Income1 - Alberta
|Non-Exempt Income1 |Partially Exempt Income |Fully Exempt Income |
|Pension Income (received by client)2 |Self-Employment |Employment |AISH benefits |Inheritances6 |
| |Business income |Awards or Prizes for employment |Alberta Family Employment Tax Credit (AFETC) |Insurance: life insurance, income protection plans, global |
|Adult Support payments (alimony) |Farming income |achievement |Alberta Seniors Benefit (received by a cohabiting partner) |settlements, replacement of damaged/stolen property |
|Alberta Seniors Benefit(ASB) 3Alberta Seniors Benefit |Fishing income |Deferred Profit Sharing |Annuities (structured settlements) |Land Claim Settlements |
|Supplementary Accommodation Benefit |Land lease for oil/mineral exploration |Employment income |Awards or prizes for academic or community achievement |Learner funding through Alberta Works, Income Support (for |
|Annuities (pension-related) |Professional income |Employment income of a Treaty |Canada Child Tax Credit |EI-Learners)4 |
|Canada Pension Plan (CPP) Children’s Benefits |Self-employment income |Indian earned on Reserve |Canada Pension Plan (CPP) – Children’s Benefits (received by client |Rent supplement payments from the Alberta government or provided by |
|CPP Disability | |Insurance: Long-Term Disability |on behalf of their dependent child) |an agency of its behalf |
|CPP Retirement |Passive Business |payments |CPP – Death Benefit |Payment received for a one-time cost of living increase from the |
|CPP Survivor’s Benefit |Annuities (non-pension) |Mileage rates that are above the |Child support payments |Government of Canada |
|Employment Insurance (EI) |Investment Income, including bonds, |reasonable rate set by CRA4 |Child Disability Benefit |Registered Disability Savings Plan (RDSP) withdrawals |
|Guaranteed Income Supplement (GIS) 3,4 |capital gains, dividends, interest, |Northern Living Allowance |Children’s Services payments |Registered Education Savings Plan (RESP) payments |
|Income Funds (e.g. Life Income Fund (LIF), LRIF, PRIF, RLIF, |mutual funds, and stocks |Severance pay/Retiring Allowance |Cost-of-Living increase from the Government of Canada4 |Registered Retirement Savings Plan (RRSP) withdrawals |
|RRIF)4 |Oil/mineral royalties |Sheltered workshop income |Crime Compensation Board payments |Remote Area Heating Allowance |
|Old Age Security (OAS)3 |Partnership income |Training Allowance |Dependent Child income |Scholarships or bursaries |
|OAS Allowance/Allowance for the Survivor |Rental income | |Federal or provincial compensation or settlement payments4,5,6 |Student Loans |
|Pension income (including tax-exempt pension income of a |Trust income | |First Nations Band payments |Tax Free Savings Account (TFSA) interest earned within CRA allowable |
|Treaty Indian) | | |Gifts (including cash gifts or goods in kind) |contribution limits |
|Provincial Pension Plans (Quebec & Saskatchewan) |Pension Income (received by cohabiting | |Grants for education, training, to start a business, for home |Universal Child Care Benefit (UCCB) |
|Retirement Compensation Arrangement |partner) | |renovations or repair, or artist grants |Veteran’s Affairs compensation4 |
|Sponsorship payments |See footnote 2 below | |Government utility credits, refunds or rebates |WCB - supplemental payments and payments made under the Special |
|Veteran’s Affairs financial benefits | | |GST Credit |Payments Act4,6 |
|Worker’s Compensation Board (WCB) wage replacement benefits | | |Honoraria |Winnings (cash) from lotteries or other games of chance |
| | | |Income Tax Refunds |Working Income Tax Benefit (WITB) and WITB-Disability payments |
1 Any income reportable to the Canada Revenue Agency (CRA) that is not provided with a full or partial income exemption is considered to be non-exempt by the AISH program.
2 Pension income received by a cohabiting partner is partially exempt, with two exceptions: Alberta Seniors Benefit payments are fully exempt if received by a cohabiting partner; sponsorship payments are non-exempt regardless of whether they are received by a client or cohabiting partner
3 Clients who receive a monthly OAS pension (excluding the OAS Allowances) or GIS are not eligible for AISH. Clients who receive the ASB (excluding the ASB Supplementary Accommodation Benefit) are not eligible for AISH as eligibility for the ASB is tied to eligibility for OAS.
4 See Income Type Exemption Table for additional important information
5 See Income Type Exemption Table for the provincial and federal compensation and settlement payments that have been exempted.
6 Investment income earned from this money is subject to a partial income exemption
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