The following items are not included in income of taxpayer for a taxation year:
Amounts declared to be exempt by legislation of the Parliament of Canada (s. 81(1)(a))
Amounts received...
The following items are included in income of taxpayer for a taxation year:
Alimony or maintenance payments (s. 56(1)(b) and s. 56(1)(e))
Allowances for personal, living, or any...