Money received from ministry of children and family development

T1
1

Hi there,

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.

2

This is “foster care” money and is not taxable and not reported on the T1.
Nobody is eligible for the CTB for this child because the child is a “ward of the Province” who is paying the grandmother to care for her.
Bless her heart!

3

Thank you for the explanation. ‘foster care’ that the word :slight_smile: