12 April 2010 Internal T.I. 2009-0342871I7 F - Subvention aux naissances multiples -- summary under Section 3

Respecting the multiple birth subsidy paid by the Ministère de la Santé et des Services sociaux to the mother of triplets, quadruplets, etc., CRA stated:

[T]his subsidy is not income from a source to be included in computing income under paragraph 3(a) and is not required to be included in computing the income of the recipient under any other provisions … .