T5007 Slip: Workers' Compensation and Social Assistance on Your Taxes

That add-then-deduct step is why the slip matters even though it usually doesn't create a tax bill. Everything below comes from the CRA's T5007 slip, Guide T4115 and the 2025 return, as of October 2026.

What the T5007 boxes mean

Box	What it shows	Line on your return
10	Workers' compensation benefits	Line 14400
11	Social assistance payments or provincial or territorial supplements	Line 14500
12	Your social insurance number	Check it's correct
13	Report code	Set by the payer for the type of slip

The payer is the workers' compensation board or the provincial, territorial or municipal agency that paid you. Payers must file the T5007 return and give recipients their slips by the last day of February following the calendar year.

How the T5007 flows through your return

1. Enter box 10 on line 14400, "Workers' compensation benefits".
2. Enter box 11 on line 14500, "Social assistance payments".
3. Line 14700 adds these together with any net federal supplements from a T4A(OAS) slip.
4. The total flows into your total income and your net income on line 23600.
5. At line 25000, "Other payments deduction", you deduct the amount from line 14700 if you didn't enter anything on line 14600. If you did, use the Federal Worksheet.
6. Your taxable income is worked out after that deduction, so these amounts don't add to your tax.

Why it still matters: net income

Here's the part people miss. Because the deduction comes after line 23600, your net income includes the T5007 amounts. The return itself uses net income from line 23600 to work out certain credits. Leaving a T5007 off your return because "it isn't taxable" can make your net income look lower than the real figure, and when the CRA matches the slip it'll adjust your return and any amounts based on it.

Workers' compensation details from the guide

• The board reports in box 10 the total benefits paid to you in the calendar year, or the total award for the year where the award is paid through your employer.
• If your employer kept paying your salary while a claim was decided, the employer reports it on your T4, and part of the benefit may appear there as well.
• Employers who keep paying an employee's salary before and after a claim is decided don't have to file the T5007 return.
• Amounts paid in error aren't treated as benefits for the year you received them.

If your employer topped you up, you'll want your T4 slip alongside the T5007 to see how the amounts relate.

Social assistance details

Box 11 shows the total assistance paid in the calendar year. Where you've formally assigned your right to support payments, such as child support, to a provincial or territorial authority, the agency reports the assistance minus the amount it recovered through that assignment. If you received both workers' compensation and social assistance and the compensation was assigned to the agency, the social services agency issues a slip for the assistance minus the compensation assigned to it.

Other income such as pension or certain benefits comes on a T4A slip, not the T5007.

A quick worked view

Return line	What you do
14400	Enter box 10 of the T5007
14500	Enter box 11 of the T5007
14600	Net federal supplements from box 21 of a T4A(OAS) slip, if you have one
14700	Lines 14400 to 14600 added together
23600	Net income, which includes the line 14700 total
25000	Other payments deduction, which takes the line 14700 amount back off

Seen as a sequence, the logic is simple: the benefits are counted, then removed before tax is worked out. If you only have a T5007 and no other income, you still file, because the return is what tells the CRA your net income for the year.

Who issues a T5007

Workers' compensation boards issue slips for compensation benefits, and provincial, territorial or municipal agencies issue them for social assistance and supplements. If you received payments from more than one agency, you can get more than one slip. Add each box across all of them before you enter the totals. The guide also says the slips make it easier for recipients to report what they were paid, so the figures on yours should match the agency's own payment record.

Keep the slip with your records

Even if you file online and never send paper, keep each T5007 with your tax records. If the CRA reviews your return, the slip is the proof of what you entered on lines 14400 and 14500, and of the deduction you claimed at line 25000. It's also the easiest way to check next year's slip against this year's if something looks different.

If your T5007 is wrong or missing

• Contact the board or agency that paid you; they issue amended slips.
• If you filed before a corrected slip arrived, change your return to match it.

The verdict

Always enter a T5007, even though it won't raise your tax. Put box 10 and box 11 on their lines, let the return deduct them at line 25000, and check that your net income looks right. It's the net income figure, not the tax, that the slip really affects.

Frequently asked questions

What is a T5007 slip?

It's the Statement of Benefits that reports workers' compensation benefits in box 10 and social assistance payments or provincial or territorial supplements in box 11.

Is T5007 income taxable?

You include it in income on lines 14400 and 14500, then deduct the same total at line 25000, so it doesn't increase your taxable income. It does stay in your net income.

Where do I put T5007 box 11?

Enter it on line 14500, Social assistance payments.

Should I report a T5007 if it isn't taxed?

Yes. It's part of your net income on line 23600, which is used to work out certain credits.

When are T5007 slips sent?

Payers must give recipients their T5007 slips by the last day of February following the calendar year.