367 – Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies

Child under 18 enrolled in post-secondary studies (Part A of Schedule A)

You can enter an amount for post-secondary studies for a child who was born after December 31, 1998, if in 2016 the child was your dependant and was a full-time student pursuing vocational training at the secondary level or post-secondary studies. You can claim $2,130 for each completed term that the child began in 2016, up to a maximum of two terms per child. The amount that you can claim is shown on the RL-8 slip issued to the child by the educational institution he or she attended in 2016.

Note
If the educational institution is located outside Québec, contact us to request a blank RL-8 slip; then have the registrar at the educational institution complete it. Keep the slip in case we ask for it.

To calculate the amount you can claim, complete Part A of Schedule A.

Child under 18 who had a spouse

You cannot claim an amount for a child under 18 enrolled in post-secondary studies (This link will open a new window) if the child had a spouse on December 31, 2016 (This link will open a new window), and the spouse is claiming an amount for credits transferred from one spouse to the other on line 431 of his or her return.

Child's income (lines 10 through 20 of Schedule A)

You must deduct 80% of the child's income in calculating the amount for a child under 18 enrolled in post-secondary studies. The income to be deducted is the child's net income for the year, calculated without including scholarships, bursaries, fellowships or prizes for achievement received by the child, or the deduction for residents of designated remote areas.

If, for all or part of the year, the child was not resident in Canada, you must take into account all of the child's income, including income earned while he or she was not resident in Canada.

Splitting the amount for a child under 18 enrolled in post-secondary studies (line 21 of Schedule A)

If another person also contributed to the support of a child under 18 who was a full-time student pursuing vocational training at the secondary level or post-secondary studies, you and that person may have to split the amount claimed regarding for the child on line 21 of Schedule A. If that is the case, multiply the amount on line 21 by the percentage that you and the other person agree on. The total percentage must not be over 100%.

Amount transferred by a child 18 or over enrolled in post-secondary studies (Part B of Schedule A)

If you are the father or mother (This link will open a new window) of a child who was born before January 1, 1999, your child can transfer to you an amount representing the recognized parental contribution to his or her education, provided he or she

  • was a full-time student enrolled in vocational training at the secondary level or in post-secondary studies; and 
  • completed at least one term that he or she began in 2016.

If your child transfers an amount to you, he or she cannot claim any of the tax credits respecting the work premium for the year.

How to claim the amount

The child must complete Schedule S to calculate the amount that can be transferred. Schedule S must be enclosed with the child's return. The child can divide the transferred amount between his or her father and mother.

If the child designates you as a person to whom an amount is being transferred, you must complete Part B of Schedule A. On line 28 of the schedule, enter the amount transferred to you.

Child 18 or over enrolled in post-secondary studies who does not transfer an amount

If the child can transfer an amount to you but does not do so, you may be able to claim an amount for other dependants in Part C of Schedule A (see below).

Child 18 or over not enrolled in post-secondary studies on a full-time basis

If a child born before January 1, 1999, was your dependant in 2016 but was not a full-time student pursuing vocational training at the secondary level or post-secondary studies, you may be able to claim an amount for other dependants in Part C of Schedule A (see below).

Other dependants (Part C of Schedule A)

Under certain conditions, you can claim an amount for other dependants (This link will open a new window) on line 367.

Basic amount (line 37 of Schedule A)

The basic amount is $3,100 for each of your other dependants.

Reduction of the amount for other dependants (line 40 of Schedule A)

If you are claiming an amount for a person who turned 18 in 2016, do the following calculation:

Other dependant's income (lines 42 through 52 of Schedule A)

You must deduct 80% of the dependant's income in calculating the amount for other dependants. The income to be deducted is the dependant's net income for the year, calculated without including scholarships, bursaries, fellowships or prizes for achievement received by the dependant, or the deduction for residents of designated remote areas.

If, for all or part of the year, the dependant was not resident in Canada, you must take into account all of the dependant's income, including income earned while he or she was not resident in Canada.

Splitting the amount for other dependants (line 54 of Schedule A)

If another person also contributed to the support of your dependant, you and that person may have to split between you the amount that can be claimed on line 54 of Schedule A. If that is the case, multiply the amount on line 54 by the percentage that you and the other person agree on. The total percentage must not be over 100%.

New resident of Canada in 2016

If the person for whom you are entering an amount for other dependants was not resident in Canada, you must provide a document attesting that the person was your dependant and that you supported him or her (for example, proof of your payments).

Last Updated: