The ODSP T5007 tax slip reports the total social assistance you received during the year, and even though those payments aren’t taxable, you still have to put the number on your return. You do it in two steps: enter the Box 11 amount on Line 14500 of your federal return, then enter the same amount on Line 25000 as a deduction.1Canada Revenue Agency. Statement of Benefits T5007 The deduction cancels the income, but the payment still counts toward the net income figure the CRA uses to calculate credits like the Ontario Trillium Benefit and the Canada Child Benefit.
What the Slip Shows
The T5007, Statement of Benefits, tracks social assistance and workers’ compensation payments made to you during the tax year.2Canada Revenue Agency. T5007 Statement of Benefits For ODSP recipients, Box 11 is the number that matters: it records the total social assistance you received for the year, and that’s the figure you transfer to your return.1Canada Revenue Agency. Statement of Benefits T5007
One boundary worth knowing: if your total payments for the year were $500 or less, no slip is issued.3Canada Revenue Agency. Guide T5007 – Return of Benefits Most people on ODSP receive far more than that, so nearly every recipient should expect one.
When It Arrives and What to Do If It Doesn’t
The Ministry of Children, Community and Social Services mails your T5007 to the address on file with your local office by the end of February.4City of Toronto. Tax Slips for People Who Receive Ontario Works If it doesn’t show up, or you lose it, contact your caseworker for a replacement.
You can also pull the slip through CRA My Account. The T5007 is supported by the Auto-fill My Return feature, so certified tax software can import the numbers straight into your return.5Canada Revenue Agency. Auto-fill My Return for Professional Tax Preparers That removes the risk of a typo on the amount. When your slip arrives, check that your social insurance number is correct and that the total matches what was actually deposited into your account across the year. Fixing an error now is far easier than after the CRA has assessed the return.
How to Enter It on Your Return
Put the Box 11 amount on Line 14500 of your federal Income Tax and Benefit Return, then enter the same amount on Line 25000 as a deduction.1Canada Revenue Agency. Statement of Benefits T5007 The Line 25000 deduction wipes out the Line 14500 entry, so your ODSP income never becomes taxable income.6Canada Revenue Agency. Line 14500 – Social Assistance Payments
The reason for the two-step is straightforward. The CRA needs the payment to show up in the net income calculation because net income drives your eligibility for other credits and benefits. If you use tax software, both lines fill automatically once the T5007 is entered or imported through Auto-fill.
Which Partner Reports It If You’re a Couple
If you lived with a spouse or common-law partner while receiving ODSP, the partner with the higher net income has to report the Box 11 amount and claim the Line 25000 deduction. If both partners have the same net income, the one named on the T5007 reports it.1Canada Revenue Agency. Statement of Benefits T5007
Getting this wrong triggers a reassessment of both returns, which can hold up benefit payments for the whole household. Compare last year’s net income figures before deciding whose return the slip goes on.
Why You Have to File Even Though ODSP Isn’t Taxable
Reporting ODSP is mandatory because the CRA uses your net income to work out several credits you likely qualify for.6Canada Revenue Agency. Line 14500 – Social Assistance Payments Filing a return is how the government sees that you’re eligible for:
- The Ontario Trillium Benefit, which bundles the Ontario energy and property tax credit, the Northern Ontario energy credit, and the Ontario sales tax credit into monthly payments starting each July.7Canada Revenue Agency. Province of Ontario
- The GST/HST credit and the Canada Groceries and Essentials Benefit, both paid quarterly and calculated automatically from your return.
- The Canada Child Benefit, if you have children under 18. No return, no payments.
For many ODSP recipients these credits add up to thousands of dollars a year in tax-free money, none of which the CRA can send without a filed return.
What Late Filing Costs You
Filing late doesn’t trigger a tax penalty if you don’t owe anything, which is the usual case on ODSP. The cost is a pause in benefits. The CRA won’t issue OTB, GST/HST, CGEB, or CCB payments until it has assessed your return.8Canada Revenue Agency. Don’t Miss Out on Benefits and Credits: Why Filing Your Taxes Matters Once you file, retroactive payments cover what you missed, but a return filed well after the April deadline can leave a gap of months.
Your caseworker may also ask for proof of tax filing during ODSP eligibility reviews, so keeping returns current avoids friction on the benefit side.
ODSP and the Disability Tax Credit Are Not the Same
Qualifying for ODSP does not automatically qualify you for the federal Disability Tax Credit. ODSP is a provincial income support program with its own criteria. The DTC is a separate federal credit that requires Form T2201, completed in part by a qualified medical practitioner and approved by the CRA.
It’s worth applying for. For the 2025 tax year, the base disability amount is $10,138, with a supplement of $5,914 for those under 18.9Canada Revenue Agency. Claiming the Credit – Disability Tax Credit (DTC) The DTC is non-refundable, so it reduces tax owed rather than producing a direct payment; it’s most useful if you or a supporting family member has taxable income. Approval also opens the door to the Registered Disability Savings Plan.
Free Help With Filing
You don’t need to pay anyone. The CRA’s Community Volunteer Income Tax Program runs free clinics for people with modest income and straightforward returns.10Canada Revenue Agency. Free Tax Clinics An ODSP return with a single T5007 is exactly the kind of file these volunteers handle routinely. The CRA website lists clinics by location, and many offer virtual as well as in-person appointments.