A permanent resident of Canada receives payments under the U.S. Economic Income Payment Program (US EIP) pursuant to the CARES Act, being a refundable tax credit for U.S. citizens and U.S. resident aliens, that is recaptured if adjusted gross income reaches certain thresholds.
The Directorate indicated (as per its summary):
The amount is considered an advanced payment of a 2020 refundable tax credit, and therefore is likely not income from a source under the Income Tax Act.