Has anyone prepared T1s for an individual who receives income from a non-profit organization that “employs” mentally challenged people? This is the first time I’ve seen it - the organization provides a letter stating total income for the year ($1,200) but no slip of any kind. The individual’s caregiver says the organization has never provided a T4 or anything. The individual spends 20-30 hours per week at the center (Kinsmen Workshop) doing tasks like shredding paper, and gets “paid” $100/month.
I’ve been searching, and can’t find anything on “employment-like” income that does not require source deductions, except for “casual labour” up to $500 per year.
Does anyone know whether there is some kind of exemption for mentally challenged people, or some exemption due to the nature of the non-profit organization that employs them?