Foreign income/Canadian non-taxable income includes:

2025-26 OSAP Application for Full-time Students

• income earned in a country other than Canada that has not been reported to the CRA through line 10400 (e.g., employment income, rental income or interests, dividends and capital gains from investments)
• child support received
• income earned on a First Nations Reserve in Canada
• lottery winnings totalling over $3,600
• gifts and inheritances totalling over $3,600
• life insurance compensation
• strike pay you received from your union
• interest, dividends or capital gains from tax-free savings accounts (TFSA) regardless of the original source of the income
• interest, dividends or capital gains from investments of any type (for example, stocks, bonds or GICs) regardless of the original source of the income
• long-term disability benefits not included in your Canadian taxable income
• settlements from lawsuits (entire amount for economic loss and portion for non-economic loss/pain and suffering/general damages over $100,000).
• spouses and parents are expected to report scholarships as non-taxable income if the scholarships were not reported in Line 15000 on their income tax return.

Despite being exempt from tax, these earnings are still considered income for the purposes of determining eligibility for grants and loans through OSAP and must be included in the application. You may be asked to verify these amounts.

Do not include:

• Canada Child Benefits
• Ontario Child Benefits
• GST/HST Rebates
• Ontario Trillium Benefit
• Assistance for Children with Severe Disabilities