You do not need to report certain non-taxable amounts as income, including the following:

• amounts that are exempt from tax under section 87 of the Indian Act (Section 87 tax exemption)
• most lottery winnings
• most gifts and inheritances
• amounts paid by Canada or an allied country (if the amount is not taxable in that country) for disability or death of a war veteran due to war service
• GST/HST credit and Canada child benefit (CCB) payments, including those from related provincial and territorial programs
• family allowance payments and the supplement for handicapped children paid by the province of Quebec
• compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident
• most amounts received from a life insurance policy following someone’s death
• most types of strike pay you received from your union, even if you perform picketing duties as a requirement of membership