Exempt income

This classification is useful for identifying taxpayers who receive exempt income. The values of this classification are: Total, With exempt income, Without exempt income. The allocations are made using information form 190, selecting code L and any of its subcodes, except L01 "Per diems" and L05 "Severance pay" and the DAFAS deductions from the personal income tax return. For people with disabilities, the cross-referencing with the form is complete; that is, the L codes for all members of the family unit who qualify for the personal and family allowance are allocated.