How to report income replacement insurance payment

My client received income replacement for almost 2 years from the insurance company without T4A before it stops.
Not sure if this is to show anywhere? as my understanding is that it is exempt income

If the client payed for the premium then it is tax free

Depends what the payments are for - that is, the reason for “income replacement”. If the recipient was in a car accident, then it’s probably NOT taxable:

If it is from Veterans Affairs, because the recipient is having trouble finding work, then it IS taxable:

If it is periodic payments from a “wage loss replacement plan”, then it PROBABLY IS taxable: