23Certain activities not taken to be paid work

23 Certain activities not taken to be paid work

(1) For the purposes of subsection 35(5) of the Act, the following activities are taken not to be paid work: (a) an activity required to be performed by a person as a condition for the person receiving a social security payment (within the meaning of the Social Security Act); (b) work performed by a person who is a prisoner (other than work performed under a formal prisoner employment program); (c) an activity engaged in by a person as a volunteer, whether or not the person directly or indirectly takes or agrees to take an honorarium, gratuity or similar payment wholly or partly for engaging in the activity; (d) the receipt of the following by a person: (i) interest; (ii) rents, dividends or non‑share dividends; (iii) any other income that is not obtained as a result of, or derived from, the personal exertion of the person. (2) However, subparagraph (1)(d)(i) does not apply to interest received by a person if: (a) the person’s principal business consists of lending money; or (b) the interest is received in relation to a debt due to the person for goods supplied or services rendered by the person in the course of the person’s business.