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

Entering this Amount

Entering the Amount for dependants and Amount transferred by a child 18 or over enrolled in post-secondary studies

To complete Schedule A and line 367 of the TP1, do the following:

Part A - Amount for dependants, and Part B - Amount transferred by a child 18 or over enrolled in post-secondary studies

Part A - Amount for dependants, and Part B - Amount transferred by a child 18 or over enrolled in post-secondary studies

Enter the student's personal information and amounts from the student's RL-8 slip in the Dependants information screen of your return.

Enter amounts from the student's RL-8 slip in the Dependants credits screens in the Deductions section of the interview of your return.


  1. Open the Dependants Information window.

  2. Click in the Tuition transfer field to open the Tuition transfer window.

  3. In the Tuition Transfer window, enter the amounts from the student's RL-8, Schedule S, and Schedule T.

  4. From the Deductions tab, select Claims for Dependants.

  5. Or click Take Me There to go there now.

  6. In the Dependants Credits screen, select a dependant from the list and click Enter Dependant Credits.

    If you plan to claim different credits for different dependants, enter all applicable credits for one dependant first. You'll then have the opportunity to return to this screen and choose another dependant.

  7. Click the Transfer my child's tuition and education amounts checkbox (and any other boxes that apply) and click Continue.

  8. On the Tuition Transfer Amount screen, enter the amounts from the student's RL-8, Schedule S, and Schedule T.

  9. Make sure that the student has completed his or her own return and indicated on Schedule S and Schedule T which parent is receiving the transferred amounts.
    Note: The student must file a tax return even if there is no income to report.

Part C - Amount for Other Dependants

Part C - Amount for Other Dependants

  1. Open Schedule A.

    To find this form, use Form Lookup and enter the keyword ATTA.

  2. Go to Part C.
    You should see the dependant here. If not,
    • check to see if they appear in Part A or B of Schedule A,
    • review the information you entered in the Dependant Information window, or
    • if you are preparing a coupled return, check both Schedules A.
  3. If a deduction for residents of designated remote areas was claimed by the child (or used in the calculation of his or her net income), enter the amount on line 44 of your Schedule A.
  4. If any scholarships, bursaries, or similar financial assistance was included in the child's net income, enter the amount on line 48 of your Schedule A.

  1. If the dependant has an infirmity, go to the Deductions section of the interview. On the Claims for Dependants screen, choose Yes.
  2. Select the dependant and click Enter Dependant Credits.
  3. On the Dependants Credits screen, find the child you are claiming then, click Enter Dependant Credits.
  4. On the Claim Dependant Credits for Name screen, choose Amount for an infirm dependant.

    TurboTax claims the credit for dependants 18 or over for whom you did not enter RL-8 information.

Where do these amounts appear on my return?

Where do these amounts appear on my return?
The amount for a child enrolled in post-secondary studies:
  • If the dependant student is under 18 (born after December 31, 1992), this amount is calculated on Part A of the parent's Québec Schedule A and shown at line 367 of the parent's TP1.
  • If the dependant student is 18 or over (born before December 31, 1993), this amount is calculated on Part B of the parent's Québec Schedule A and shown at line 367 of the parent's TP1.

The amount for other dependants is calculated on Part C of the parent's Schedule A and shown at line 367 of the parent's TP1.

You were not resident in Canada throughout the year

You were not resident in Canada throughout the year
Certain amounts used to calculate your non-refundable tax credits must, as a rule, be reduced in proportion to the length of time you were resident in Canada during 2010. For further information, contact Revenu Québec.

Revenu Québec says...

Revenu Québec TP1 Income Tax Return Guide

Child enrolled in post-secondary studies - definition

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

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, 1992, if, in 2010, the child was your dependent and was a full-time student. You can claim $1,940 for each completed term that was begun in 2010, to a maximum of two terms per child.

Child under 18 who had a spouse

Child under 18 who had a spouse

You cannot claim an amount for post-secondary studies if the child had a spouse on December 31, 2010 (see the definition at line 12) and the spouse is claiming an amount for credits transferred from one spouse to the other on line 431 of his or her return.

Supporting documents

Enclose the RL-8 slip issued by the educational institution the child attended in 2010. If the educational institution was located outside Québec, contact us to obtain the RL-8 slip; then have the slip completed by the registrar of the institution and enclose it with your return.

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

Child's income (lines 10 to 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 a designated remote areas.

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

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

Division of 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 divide the amount claimed for the child on line 21 of Schedule A. In this case, multiply the amount on line 21 by the percentage that you and the other person agreed on. The total of the percentages must not be over 100%.

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

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 of a child who was born before January 1, 1993, your child may transfer to you an amount representing the recognized parental contribution to his or her education, provided he or she


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 this amount

How to claim this amount

The child must complete Schedule S to calculate the amount that can be transferred to you and designate you as the person who can claim this amount. Schedule S must be enclosed with the child's return, along with a copy of the RL-8 slip from the educational institution. If the educational institution was located outside Québec, contact us to obtain the RL-8 slip and have the slip completed by the registrar of the institution. The child can divide the transferred amount between his or her father and mother.

If the child designates you as the beneficiary of an amount, you must complete Part B of Schedule A. On line 28, enter the amount transferred to you.

Dependent child born before January 1, 1993

Dependent child born before January 1, 1993
If a child born before January 1, 1993, was your dependant in 2010 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. Read the section below.

Other Dependants (Part C of Schedule A)

Other Dependants (Part C of Schedule A)

Under certain conditions, you can claim an amount for other dependants on line 367.

Basic amount (line 37 of Schedule A)

Basic amount (line 37 of Schedule A)

The basic amount is $2,820 for each of your other dependants.

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

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

If you are claiming an amount for a person who reached the age of 18 in 2010, do the following calculation:

Calculation of the reduction

Basic amount Number of months in the year that precede the person's birthday (including the month of the birthday Multiply line 1 by line 2 - Reduction of the amount for other dependents. Carry the result to line 40 of Schedule A.
235.00

Dependant's income (lines 42 to 52 of Schedule A)

Dependant's income (lines 42 to 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 the dependant was not resident in Canada throughout the year, you must take into account all of the dependant's income, including the income earned while he or she was not resident in Canada.

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

Division of 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 divide the amount that can be claimed on line 54 of Schedule A. In this case, multiply the amount on line 54 by the percentage that you and the other person agreed on. The total percentage must not be over 100%.

New resident in Canada in 2010

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 the person (for example, proof of your payments).