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, 2006, if in 2024 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 $3,717 for each completed term that the child began in 2024, 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 they attended in 2024.
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 if the child had a spouse on December 31, 2024, and the spouse is claiming an amount for credits transferred from one spouse to the other on line 431 of their return.
Educational institution located outside Québec
If the educational institution is located outside Québec, contact us for a blank RL-8 slip and then have the registrar at the institution complete it. Keep the slip in case we ask for it.
Child's income
The child's net income for the year is calculated without including any scholarships, bursaries, fellowships or prizes for achievement they received, 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 not resident in Canada.
Splitting the amount for a child under 18 enrolled in post-secondary studies
If someone else 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 may have to split the amount claimed regarding the child on line 21 of Schedule A with that person. 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 more than 100%.
Amount transferred by a child 18 or over enrolled in post-secondary studies
If you are the father or mother of a child who was born before January 1, 2007, your child can transfer an amount to you representing the recognized parental contribution, provided they:
- were a full-time student enrolled in vocational training at the secondary level or in post - secondary studies; and
- completed at least one term that they began in 2024.
Claiming the amount
The child must complete Schedule S to calculate the amount that can be transferred and designate the recipient(s) of the transfer. Schedule S must be enclosed with the child's return. The child can divide the transferred amount between their father and mother.
If the child is transferring an amount to you, you must complete Part B of Schedule A. Enter the transferred amount on line 28.
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).
Educational institution located outside Québec
If the educational institution is located outside Québec, contact us for a blank RL-8 slip and then have the registrar at the institution complete it. Keep the slip in case we ask for it.
Child 18 or over not enrolled in post-secondary studies on a full-time basis
If a child born before January 1, 2007, was your dependant in 2024 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 on line 367.
Basic amount
The basic amount is $5,416 for each of your other dependants.
Reduction of the amount for other dependants
If you are claiming an amount for a person who turned 18 in 2024, complete the work chart below:
Work chart – Reduction of the amount for other dependants
- Multiply 451.33 by the number of months in the year that precede the person's birthday, including the month of their birthday.
- The result is the reduction of the amount for other dependants. Enter it on line 40 of Schedule A.
Other dependant's income
The dependant's net income for the year is calculated without including any scholarships, bursaries, fellowships or prizes for achievement they received, 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 not resident in Canada.
Splitting the amount for other dependants
If someone else also contributed to the support of your dependant, you may have to split the amount that can be claimed on line 54 of Schedule A with that person. 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 more than 100%.
New resident of Canada in 2024
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 they were your dependant and that you supported them (for example, proof of your payments).