As an economic response to months’ long protests and COVID-19, the Hong Kong government announced that the Hong Kong Cash Payout Scheme would disburse HK$10,000 to each Hong Kong permanent resident aged 18 or above. The payments are not subject to tax in Hong Kong.
[T]he amount received from the Hong Kong Government under the Scheme by a Canadian resident individual, will likely not constitute income from a source, and therefore, will not be taxable under the Act.