Income Tax Act — I-3.3 81
 Veterans Well-being Act , (iv) an amount payable to the taxpayer under subsection 132(1) of the Veterans Well-being Act , (v) a benefit provided under the Veterans Health Care Regulations , (vi) a benefit provided in respect of Rehabilitation Services and Vocational Assistance under Part 2 of the Veterans Well-being Act , (vii) a benefit provided to a member of the Canadian Forces under the Compensation and Benefit Instructions for the Canadian Forces that is (A) a home modifications benefit, (B) a home modifications move benefit, (C) a vehicle modifications benefit, (D) a home assistance benefit, (E) an attendant care benefit, (F) a caregiver benefit, (G) a spousal education upgrade benefit, (H) a funeral and burial expenses benefit, or (I) a next of kin travel benefit, or (viii) a benefit provided by the Department of National Defence as an education expense reimbursement for ill and injured members; War pensions (e) a pension payment received on account of disability or death arising out of a war from a country that was an ally of Canada at the time of the war, if that country grants substantially similar relief for the year to a person receiving a pension referred to in paragraph 81(1)(d); Halifax disaster pensions, grants or allowances (f) a pension payment, a grant or an allowance in respect of death or injury sustained in the explosion in Halifax in 1917 and received from the Halifax Relief Commission the incorporation of which was confirmed by An Act respecting the Halifax Relief Commission , chapter 24 of the Statutes of Canada, 1918, or received pursuant to the Halifax Relief Commission Pension Continuation Act , chapter 88 of the Statutes of Canada, 1974-75-76; Compensation by Federal Republic of Germany (g) a payment made by the Federal Republic of Germany or by a public body performing a function of government within that country as compensation to a victim of National Socialist persecution, where no tax is payable in respect of that payment under a law of the Federal Republic of Germany that imposes an income tax; Income from personal injury award property (g.1) the income for the year from any property acquired by or on behalf of a person as an award of, or pursuant to an action for, damages in respect of physical or mental injury to that person, or from any property substituted therefor and any taxable capital gain for the year from the disposition of any such property, (i) where the income was income from the property, if the income was earned in respect of a period before the end of the taxation year in which the person attained the age of 21 years, and (ii) in any other case, if the person was less than 21 years of age during any part of the year; Income from income exempt under para. (g.1) (g.2) any income for the year from any income that is by virtue of this paragraph or paragraph 81(1)(g.1) not required to be included in computing the taxpayer’s income (other than any income attributable to any period after the end of the taxation year in which the person on whose behalf the income was earned attained the age of 21 years); Certain government funded trusts (g.3) the amount that, but for this paragraph, would be the income of the taxpayer for the year if (i) the taxpayer is a trust established under (A) the 1986-1990 Hepatitis C Settlement Agreement entered into by Her Majesty in right of Canada and Her Majesty in right of each of the provinces, (B) the Pre-1986/Post-1990 Hepatitis C Settlement Agreement entered into by Her Majesty in right of Canada, (C) the Indian Residential Schools Settlement Agreement entered into by Her Majesty in right of Canada on May 8, 2006, (D) the Settlement Agreement entered into by Her Majesty in Right of Canada on September 15, 2021 in respect of the class action relating to long-term drinking water quality for impacted First Nations, (E) the Settlement Agreement entered into by His Majesty in right of Canada on January 18, 2023 in respect of the class action relating to th