Canada caregiver amount for infirm children under 18 years of age (line 30500)
Amount transferred from a dependant
DEP QC – Tuition or examination fees transferred by a child
Schedule S - Amount Transferred by a Child 18 or Over Enrolled in Post-Secondary Studies
Other information specific to the provinces (other than Québec)
Schedule H - Tax Credit for Caregivers
Identification
By default, the relationship displayed on the screen is "Son." To change it, select the appropriate code among the available options from the drop-down list.
If a dependant is deceased in the current tax year, enter the date of death so that at the time the file is rolled forward to the next tax year, the program will automatically remove the dependant from Form Family Profile (Jump Code: FAM).
The check box The taxpayer has shared custody of this dependant allows you to identify the children who are in shared custody for purposes of calculating the following credits and benefits:
- CCB: Canada Child Benefit
- PROVBEN: Provincial or Territorial Benefits
- GSTC: GST/HST credit and Climate action incentive payment
- ON BEN CALC: Ontario Trillium benefit
- QASSISTANCE: Family Allowance
- Schedule D: Solidarity Tax Credit
- QSOLIDARITY: calculation of the Solidarity Tax Credit
The check box The taxpayer or the spouse or common-law partner, where applicable, received the family allowance for the month of December 2023 or, for a child born (or adopted) in December 2023, for the month of January 2024 allows you to identify the children for whom the taxpayer or the spouse or common-law partner received the family allowance in the current taxation year. Therefore, these children will be considered as dependent children for the calculation of the Premium Payable Under the Québec Prescription Drug Insurance Plan (Schedule K), the Solidarity Tax Credit (Schedule D) and the Tax Credits Respecting the Work Premium (Schedule P).
Check box to claim the child care expenses deduction only: This check box allows you to claim only the deduction for child care expenses (line 21400 of the T1 return) and the tax credit for child care expenses (line 455 of the TP1 return) for the child concerned. Here is the list of calculations for which this child will not be taken into account when this check box is selected:
- CCB and provincial or territorial benefit;
- UCCB;
- GST and provincial tax credits;
- Climate action incentive payment;
- Ontario Trillium Benefit;
- Manitoba family tax credit;
- Eligible dependant for the purpose of calculating Schedule 6;
- Eligible dependant for the purpose of calculating Schedule 14;
- Line 30425;
- Line 30400 and/or line 58160 of Forms 428;
- Line 30450;
- Line 30500;
- Line 58200 of Forms 428;
- Line 58400 of Forms 428;
- Line 31800 and/or line 58480 of Forms 428;
- Line 58175 of Form BC428;
- Line 58185 of Form ON428;
- Line 58210 of Form SK428;
- Line 58230 of Forms 428;
- Family allowance;
- Amount for dependants from Schedule A;
- Number of children for the purpose of calculating Schedule K;
- Child designated in Schedule P.
Check box to claim only the transfer of tuition fees (line 32400 and/or line 58600 of Form 428): This check box allows you to claim only the transfer of tuition fees in the T1 Jacket and Form 428 (if applicable) for a dependant. When this check box is selected, no other credit will be claimed for the dependant (for example, CCB, UCCB, GST credit, Schedule 14, amount for post-secondary studies in Part A or B of Schedule A and the tax credits respecting the work premium in Part B of Schedule P)
Splitting credit
To cancel the optimization of credits for the dependant, modify the percentage of credits claimed by the taxpayer and spouse in the T1 return, the 428 Forms, Schedule A (Québec) and Part B of Schedule P (Québec).
Display sections
It is now possible to display all sections of the form or display only the applicable sections.
To display all sections for all clients, select the appropriate box in Section C, “Options – Other forms,” of the preparer profile used.
If you do not select this box, the program will determine the sections to display based on the following conditions:
- Section “Schedule 5”: The program will display this section if one of the check boxes in this section is selected or if the dependant is under the age of 18.
- Section “Mental or physical impairment”: The program will display this section if, by rolling forward, the nature of the impairment is entered, if the dependant is eligible for the disability amount as per Form T2201 and/or Form TP-752.0.14, or if the dependant has a mental or physical impairment, but is not eligible for the disability amount.
- Section “Canada caregiver amount for infirm children under 18 years of age (line 30500)”: The program will display this section if the dependant is under the age of 18 and he or she has an impairment in physical or mental functions.
- Section “Post-secondary studies”: The program will display this section if the dependant is over 15 and the dependant’s relationship with the taxpayer is other than father, mother, grand-parent, uncle, aunt or great grand-parent.
- Section “Amounts transferred by the dependant”: The program will display this section if tuition fees and/or a number of months of studies are entered in the “Post-secondary studies” section, or if the dependant is eligible for the disability amount and the check box Cancel the transfer of the disability amount for this dependant is not selected.
- Section “Dep QC – Tuition and Examination Fees Transferred by a child”: The program will display this section if the dependant must file a Québec return and Québec tuition fees are entered in the “Post-secondary studies” section.
- Section “Schedule S – Amount Transferred by a Child 18 or over Enrolled in Post-Secondary Studies”: The program will display this section if the dependant has to file a Québec return and an amount is entered in the “RL-8 box A” field of the “Post-secondary studies” section.
- Section “Schedule H/TP-1029.8.61.64 – Tax Credit for Caregivers”: The program will display this section if the dependant has to file a Québec return and is considered and eligible relative for purposes of Schedule H.
- Section “Other information”: The program will display this section if the dependant is resident of Manitoba, if a box is selected in this section or if a value is calculated for child care expenses deducted with respect to the dependant.
- Section “Other information specific to the provinces (other than Québec): The program will display this section if the dependant is subject to the income tax of a province other Québec.
- Section “Other information regarding the Québec income tax return”: The program will display this section if the dependant has to file a Québec return.
You can modify these choices to display or hide one or more sections of the form for the dependant. However, a message of type “Rejected data” will prevent you from hiding the sections containing data. Note that if a value is calculated by Taxprep in a particular section, this section will display automatically.
Canada caregiver amount for infirm children under 18 years of age (line 30500)
Taxpayers can claim the Canada caregiver amount for a child on line 30500 if the child:
- was under the age of 18 at the end of the year;
- has a mental or physical impairment;
- did ordinarily reside with both parents throughout the year (if the child did not reside with both parents throughout the year, the parent or the spouse or common-law partner who claims the amount for eligible dependant can claim the amount with respect to the child.
Note: This amount cannot be split with another person.
Note: If you do not want the calculation of the optimization between spouses to be done for all dependants, select the check box allowing you to cancel the calculation. You will then be able to allocate the amount for children to the spouse of your choice without taking the optimization into account. To do so, select the appropriate check box on the line The amount for this child is claimed by.
By default, Taxprep does the following calculations on Form Family Profile (Jump Code: FAM), based on the corresponding situation:
- The child ordinarily resided with both parents throughout the year.
When information concerning a child under 18 with a mental or physical impairment is reported in the Family Profile, box 1 is selected if the following conditions are respected:- the taxpayer’s marital status is “married” or “common-law”;
- no date of marital status change is reported on Form Identification and Other Client Information (Jump Code: ID); and
- the taxpayer did not die in the year.
- The child did not ordinarily reside with both parents throughout the year.
When the information relating to a child under 18 with a mental or physical impairment is reported in the Family Profile, box 2 is selected if the following conditions are respected:- the taxpayer’s marital status is “widowed,” “separated,” “divorced” or “single.”
Mental or physical impairment
If the taxpayer has a dependant for whom Form T2201 has been completed, you must select the Eligible for disability amount check box in the “Mental or physical impairment” section of the Family Profile. When this check box is selected, the dependant is automatically considered as giving entitlement to the Canada caregiver amount.
If the taxpayer has a disabled dependant, but this dependant does not meet all eligibility criteria on Form T2201, you must select the This dependant has a mental or physical impairment, but is not eligible for the disability amount check box in the “Mental or physical impairment” section of the Family Profile. When this check box is selected, the dependant is automatically considered as giving entitlement to the Canada caregiver amount.
Check box to cancel the disability amount transfer (line 31800 and/or line 58480 of Form 428): This check box allows you to easily cancel the disability amount transfer to Form 428 (if applicable) in the case where it is more advantageous to claim the attendant care expenses rather than the disability amount for this dependant.
Post-secondary studies
Schedule 11 – Transfer percentage
A student can transfer his or her unused tuition fees to his or her father, mother or grand-parents.
RL-8 slip
- Box A: In order to be eligible for the post-secondary studies in Parts A and B of Schedule A, a dependant must have received an RL-8 slip. If this is not the case, no amount can be claimed for this dependant in Parts A and B of Schedule A.
- Box B: Calculation of the tuition fees is calculated in Part A of Schedule T. Furthermore, it is possible to transfer the Québec tuition fees. This calculation is performed in Part B of Schedule T.
Schedule T - Percentage of the transfer
A student’s unused tuition fees can be transferred to the father, the mother or the grand-parents. As with the federal, this amount cannot be transferred to more than one person.
Amount transferred from a dependant
All the necessary information is gathered together to calculate the disability amount and the transfer of tuition fees. The following is a list of the necessary information:
- Taxable income
- Amount for children
- CPP/QPP contributions
- Employment Insurance premiums and PPIP
- Volunteer firefighters' amount
- Search and rescue volunteers' amount
- Canada employment amount
- Home accessibility expenses
- Home buyers’ amount
- Disability amount transfer
- Other personal amounts
The column on the left-had side is for lines 31800 and/or 32400 credits and the column on the right-had side is for lines 58480 and 58600 of Form 428 of the related province credits.
DEP QC – Tuition or examination fees transferred by a child
When students want to transfer their tuition fees, the transfer amount is carried over to line 398.1 of the TP1 return.
Form Tuition or Examination Fees Transferred by a Child (Jump Code: DEP QC) is a calculation workchart grouping all the children entered on Form Family Profile (Jump Code: FAM). The form also allows the transfer of tuition fees.
- If the return is not connected:
The preparer must complete the “Post-secondary studies” section of Form Family Profile (Jump Code: FAM). Taxprep will calculate the “Tuition or examination fees transferred by a child” section of Form Family Profile (Jump Code: FAM). This information will be carried over to the Tuition or Examination Fees Transferred by a Child (Jump Code: DEP QC).
- If the return is connected:
The preparer must complete the top part of the T2202 slip of the dependant’s return. This information will be carried over to the concerned student’s Form Family Profile (Jump Code: FAM).
Schedule S - Amount Transferred by a Child 18 or Over Enrolled in Post-Secondary Studies
The amount transferred by a child 18 or over enrolled in post-secondary studies is only calculated if the student was 18 or over and received a RL-8 slip.
This amount can be transferred to more than one person and is carried over to Part B of Schedule A of the person receiving the transfer.
- If the preparer files the student’s return:
After having filed the student’s return, the preparer selects the person receiving the amount of the transfer by modifying the Québec percentage in the “Splitting credit” section of Form Family Profile (Jump Code: FAM).
- If the preparer is not filing the student’s return:
The information in Form Family Profile (Jump Code: FAM) must be completed and the “Amount transferred by a child 18 or over enrolled in post-secondary studies” section will be displayed. The transfer can be apportioned by changing the Québec percentage in the “Splitting credit” section of Form Family Profile (Jump Code: FAM).
Note: Taxpayers that transfer the amount of a child 18 or over enrolled in post-secondary studies (line 20 of Schedule S), are not eligible to claim the tax credits respecting the work premium.
Other information specific to the provinces (other than Québec)
The check box The dependant lived with the taxpayer is used for purposes of calculating the following amounts:
- Amount for dependent children (line 60760 of Form MB428-A);
- Credit for dependent children (line 60999 of Form MB479);
- Amount for young children (line 58230 of Form NS428);
- Amount for young children (line 58230 of Form NU428);
- Reduction for dependent children (line 60969 of Form ON428);
- Amount for young children (line 58230 of Form PE428);
- Amount for dependent children (line 58210 of Form SK428).