# T5007 slip: why you report benefits that are not taxed

Source: https://canadataxdesk.com/tax-slips/t5007-slip-social-assistance
Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site
Topic: Tax Slips and Lines
Last updated: 2026-10-22

> A T5007 slip, the Statement of Benefits, reports social assistance (box 11) and workers' compensation (box 10). Neither is taxed, but both must be reported: box 11 on line 14500 or box 10 on line 14400, with the same amount deducted on line 25000. The benefits raise net income, which is used for credits and benefits, while taxable income stays the same.

## Key facts

- Box 10: Workers' compensation, line 14400
- Box 11: Social assistance, line 14500
- Offsetting deduction: Line 25000
- Couples: Spouse with the higher net income reports social assistance

## What is a T5007 slip?

The T5007 slip is the T5007 Statement of Benefits. Provincial and municipal social assistance offices issue it for income support, such as Ontario Works or the Ontario Disability Support Program (ODSP). Provincial workers' compensation boards issue it for payments made because of a work injury, disability or death.

The slip has two money boxes. Box 10 is workers' compensation benefits and box 11 is social assistance payments. Most people have only one of the two filled in.

### Why you got a T5007 for ODSP

ODSP income support counts as social assistance for tax purposes, so the program issues a T5007 showing the year's total in box 11. Receiving the slip does not mean you owe tax on ODSP. It means the payments must be shown on your return so the CRA can calculate credits and benefits correctly.

## Why a non-taxable T5007 tax slip must be reported

The CRA describes both social assistance and workers' compensation as not taxable, yet it requires both on the return. The reason is net income on [line 23600](https://canadataxdesk.com/tax-slips/line-23600-net-income). Income-tested programs, including the Canada Groceries and Essentials Benefit (which replaced the GST/HST credit in July 2026) and the Canada child benefit, look at net income. Adding the benefit and then deducting it on line 25000 puts it into net income without creating tax.

| Line | Amount |
| --- | --- |
| 10100 employment income (T4) | $6,000 |
| 14500 social assistance (T5007 box 11) | $15,600 |
| 15000 total income | $21,600 |
| 23600 net income | $21,600 |
| 25000 other payments deduction | $15,600 |
| 26000 taxable income | $6,000 |

Example: $15,600 of social assistance and $6,000 of part-time wages

Tax is worked out on $6,000, while credits that depend on net income use $21,600. If you skip the T5007, the CRA will likely spot it when it matches its copy of the slip, adjust your net income and possibly recover benefits paid on a figure that was too low.

## How it affects credits and benefits

Because the T5007 amount raises net income, it can change anything tied to line 23600. Two examples: the medical expense threshold is 3% of net income (capped at $2,834 for 2025 and $2,890 for 2026), so higher net income means a slightly higher threshold, and income-tested credits phase down as net income rises. See [claiming medical expenses](https://canadataxdesk.com/credits-deductions/medical-expenses-tax-credit) for that calculation.

Filing is also how you keep receiving federal and provincial credits at all. People on assistance often have low income, and a filed return is how the CRA assesses eligibility, even when the tax owing is zero.

> **Workers' compensation with employer top-up:** If your employer kept paying salary while the board paid you, report the box 10 amount on line 14400, deduct it on line 25000, report the T4 wages on line 10100 and claim any amount you repaid to the employer on line 22900.

## Where to enter a T5007

1. Open the T5007 screen in your certified tax software, or pull the slip in with Auto-fill my return.
2. Enter box 10 or box 11 exactly as printed. The software places it on line 14400 or 14500.
3. Confirm the software also entered the matching deduction on line 25000.
4. If you have a spouse or common-law partner, decide who reports social assistance (see below).
5. Review net income on line 23600 before filing.

### Which spouse reports social assistance

When a couple lives together, the spouse with the higher net income reports all of the social assistance, even if the slip is in the other person's name. To compare, calculate each person's net income without the social assistance itself. Payments received before you started living as a couple are reported by the person who received them.

Some amounts are not reported at all, such as certain payments to foster parents or to people caring for an adult with a disability who lives with them. The line 14500 page on canada.ca lists the exceptions.

## Missing T5007

A lost slip does not stop you from filing. Check your CRA account first, since issuers send slip data to the CRA. If it is not there, ask the program office that paid you for a copy; you can no longer ask the CRA by phone for a paper copy of a slip. Our [missing tax slip](https://canadataxdesk.com/tax-slips/missing-tax-slip) page explains what to do if a copy cannot be found before the deadline.

If you also received EI during the year, read the [T4E slip guide](https://canadataxdesk.com/tax-slips/t4e-slip-ei-benefits), since EI is taxed differently. The [tax slips guide](https://canadataxdesk.com/tax-slips) lists every common slip in one place.

## Common questions

### What is a T5007?

It is the Statement of Benefits. It reports social assistance in box 11 and workers' compensation in box 10 paid to you during the calendar year.

### Is T5007 income taxable?

No. You report it on line 14400 or 14500 and deduct the same amount on line 25000, so it adds nothing to taxable income. It does count in net income.

### Do I have to report ODSP on my taxes?

Yes. ODSP income support appears in box 11 of a T5007 and goes on line 14500, with an equal deduction on line 25000.

### My spouse got the T5007. Who puts it on their return?

The spouse with the higher net income, calculated without the social assistance, reports it, even if the slip is in the other spouse's name.

### Does a T5007 reduce my Canada Groceries and Essentials Benefit?

It can. The benefit raises net income, and the Canada Groceries and Essentials Benefit, which replaced the GST/HST credit in July 2026, is based on family net income, so a higher figure can reduce the amount. It was last paid on October 5, 2026, and the next payment is January 5, 2027.

### What tax slip do I get for Ontario Works?

Ontario Works income support is social assistance, so you get a T5007 with the year's total in box 11. Report it on line 14500 and deduct the same amount on line 25000, the same way as ODSP.

### How do I get my T5007 slip online?

Sign in to CRA My Account and open the tax slips section for the year. The T5007 appears once the program office has filed it with the CRA, and Auto-fill my return can import it into certified software. If it is not there, ask the office that paid you for a copy.

## Sources

- [Line 14500: Social assistance payments](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-145-social-assistance-payments.html)
- [Line 14400: Workers' compensation benefits](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-144-workers-compensation-benefits.html)
- [Line 25000: Other payments deduction](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-25000-other-payments-deduction.html)
- [Form T5007, Statement of Benefits](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t5007.html)
- [Auto-fill My Return: information available](https://www.canada.ca/en/services/taxes/income-tax/personal-income-tax/how-file/tax-software/complete-return/auto-fill.html)
- [CRA, Indexation adjustment for personal income tax and benefit amounts](https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html)