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Does this count as income? My sister recieves Ontario Disability Support Program Act payments for her son.

 
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Does this count as income? My sister recieves Ontario Disability Support Program Act payments for her son.

Yes, you will need to report these payments as income on your tax return.  Please refer to the following link:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...