177.108. For the purpose of calculating the basic income, the following liquid assets are excluded:(1) sums from a registered education savings plan and sums from loans and bursaries that an adult receives as a student if used for the purpose for which they were obtained within 6 months of their withdrawal or receipt, as the case may be;
(2) the cash surrender value of a life insurance policy;
(3) sums paid by the Minister as additional expenses related to participation in an employment-assistance or social assistance and support measure or program and sums paid by a third person and recognized as such by the Minister;
(4) sums paid by the Minister as additional expenses related to participation in a specific program;
(5) sums withdrawn from a registered retirement savings plan to be used under the Home Buyers’ Plan provided the sums are immediately deposited in a separate account in a financial institution and used for the purposes of the plan before 1 October of the year following the withdrawal;
(6) sums paid by an institution or an organization to an adult discharged from a psychiatric hospital centre to allow the person to purchase certain items of everyday use;
(7) sums from income, earnings or benefits referred to in section 177.77 for the month in which the sums are taken into account to reduce the benefit;
(8) for the month in which they are received, sums received as income tax refunds;
(9) sums accumulated in a registered disability savings plan, including sums paid into the plan in the form of Canada Disability Savings Bonds and Canada Disability Savings Grants, for the benefit of the adult, the adult’s spouse or a dependent child and who may dispose of them in the short term, according to the terms and conditions applicable to that plan;
(10) financial assistance or an indemnity received for basic necessities under a financial assistance or compensation program established under the Act respecting civil protection to promote disaster resilience (chapter S-2.4); (11) for the month of its receipt, financial assistance granted under a program established by the Commission des partenaires du marché du travail to favour enrolment in a training program leading to a profession deemed a priority by the Commission;
(12) for the month of its receipt, financial assistance aimed at contributing to support for a child born as a result of a sexual aggression paid retroactively under the Act to assist persons who are victims of criminal offences and to facilitate their recovery (chapter P-9.2.1); (13) for the month of its receipt, the financial contribution received pursuant to the Civil Code as support for the needs of a child born as a result of a sexual aggression.