Line 130
Other income

Use this line to report income that is taxable but is not
listed on the return. Identify the type of income you are
reporing in the space to the left of line 130 on your return.
This will support any deductions you are entitled to claim
against this income. If you have more than one type of
income, attach a note to your return giving details.
(A) Scholarships, fellowships, bursaries and artists'
project grants

Add all scholarships, fellowships, bursaries and artists'
profect gains you received in 1993. If they total:

· $500 or less, do not report them;

· more than $500, subtract a $500 tax-free amount. Report
only the "remaining" amount.

Example
Sue received a $1,500 scholarship from the province
to attend university. She subtracts the $500 tax-free
amount and reports $1,000 on line 130.

Artists' project grants-Under proposed legislation, if
you received an artist's project grant, you can subtract the
$500 or your expenses, whichever benefits you more.
However, the expenses you claim cannot be more than the
grant. Personal living expenses while at your usual place of
residence are not allowable. Attach a list of your expenses
to your return. This applies to grants received in 1987 and
subsequent taxation years.

For more inforrnation, get Interpretation Bulletin IT-75,
Scholarships, Fellowships, Bursuraries, Prizes and Research  ~/c
Grants and its Special Release.

Report prizes and awards you received as a benefit from
your employment or in connectaion with a business.
However, these are not eligible for the $500 tax-free
amount.

If you received a research grant, see line 104.

(B) Retiring allowances

These include

· amounts received upon or after retirement aknowledging
long service;

· amounts received for loss of office or employment

· termination payments, including amounts received as
"damages" because your office or employment ended.

Note
You may be able to deduct legal fees you paid to get a
retiring allowance. See line 232 for details.

Tax tip
You can transfer certain retiring allowances into your
registered retirement savings plan. See the Pension and
RRSP Tax Guide for details. You should also see the
"Minimum tax" section under line 400 in this guide to find
out if you have to pay minimum tax because of this transfer.

(C) Death benefits
If after a person's death, you received an amount for that
person's employment service, you may be able to exclude
up to $10,000 of it from income.
Death benefits include the following amounts paid after
death:
. payments for built-up sick leave credits owing to an
employee, if the employee had not yet retired;


· payments for an employee's service.

Death benefits do not include:

· payments for built-up vacation leave credits paid after
death;

· benefits under the Canada or Quebec Pension Plans;

· payments received out of a superannuation or pension
fund or plan;

· payments for dererred employment income that the
employee would have been taxed on if he or she had not
died.

If the deceased person was your spouse, up to $10,000 of
the death benefits are free of tax. However, you have to
subtract any tax-free amount for death benefits you claimed
in a previous year because of your spouse's death.

Example
Vishnu died in 1992, and his wife received $12,000 in
death benefits $9,000 in 1992 and $3,000 in 1993.
She reports the death benefits as follows:

1992: Death benefit received       $ 9,000
    Tax-free amount for 1992         9,000
                                     -----
    Amount reported in 1992              0

1993: Death benefit received        $3,000
    Remaining tax-free amounl
    available ($10,000 - $9,000)     1,000
                                     -----
   Amount to report in 1993        $ 2,000

If the deceased person was not your spouse, the maximum
amount of death benefits free of tax is $10,000 minus the
total death benefts payable to the surviving spouse. If there
are other recipients, the part of the tax free amount that is
not available to the surviving spouse must be split according
to the amount each recipient received.

Attach a note to your return stating the amount of death
benefits that you have excluded from your income.

For details, get Interpretation Bulletin IT-508, Death
Benefits -Calculation.

(D) Registered education savings plan income

Enter the total taxable payments from an education savings
plan on line 130. These payments are shown on T3 slips.

(E) Loans and transfers of property

If you lend or transfer money or other property to certam
people, you may have to report any income from that
property.

This may be the case ir you transferred money or property
to your spouse or to a person who was under 18 at the end
of 1993, if that person is your child, grandchild, sister,
brother, niece or nephew.

This may also be the case if you lent money to your spouse,
parents, grandparents, child, grandchild, brother or sister.

You may have to report a capital gain or loss from property
lent or transferred to your spouse.

Enter the amounts from that property, or property
substituted for it, on the line of your return that applies. For
details, get Interpretation Bulletins IT-510, Transfers and
Loans of Property made after May 22, 1985.

(F) Other income
Also report the following income amount on this line:

· amounts distributed from a retirement compensation
arrangement;

· training allowances;

· any other type of taxable income that you are not
reporting anywhere else.