Final answer:
The not taxable income from the given options is Life insurance benefits.
Step-by-step explanation:
The not taxable income from the given options is B) Life insurance benefits. Life insurance benefits are typically not considered taxable income because they are intended to provide financial support to beneficiaries after the policyholder's death. The other options, A) EI payments, C) Rental income, and D) The use of a company car, are generally considered taxable income.