My nephew stayed with my wife and I for a few months. He is on ODSP and I was paid “rent” directly from ODSP. Is this considered “room and board” or do I have to claim it as rental income?
Not sure what ODSP is but “room and board” is a type of rent, and such rental income is typically taxable. The only exception, that I’ve seen, is when you are caring for disabled/handicapped people and THEIR income (from social services or wherever) is paid directly to you. In such cases the “income” is basically just to cover their living and caregiving expenses, and is specifically non-taxable.
ODSP = Ontario Disability Support Program