I have a client, who take care of her granddaughter, and get money from the ministry of children and family development (province of BC). Is this income taxable? On the receipt, it indicate that the payment reason is: Service: agreement for interim or temporary custody. Sound to me this is CTB that she received from the government for taking care of her granddaughter, as she have custody of her granddaughter. She also indicate that her daughter didn’t receive CTB.