Designation of a dependant child who turned 18 before December 2016 for purposes of the Quebec work premium (Schedule P)

Program(s) affected: Document created: 03 06, 2017 Tax year(s): 2016 Document last modified: Version(s): 20.01, 20.10, 20.11, 20.12, 20.13 Problem status: Fixed in 20.14

Is it possible to designate a dependant child for purposes of the Quebec work premium if the child turned 18 years old before December 2016 and was not a full-time student?

No. Starting with the 2016 taxation year, a taxpayer may designate a dependant child for the purposes of the Quebec work premium only if the child is a child for whom the taxpayer or his spouse on December 31 received a child support payment from Retraite Québec for the last month of 2016 (and not only during the year), unless the child was a full-time student pursuing vocational training at the secondary level or post-secondary studies in 2016.

If this applies to your client, then he or she cannot designate this dependant child for the purposes of the work premium on Quebec Schedule P. To remove this designation, in the file of the dependant, use the keyword Transfer-OV with the option "TP1 Sch. P - Claim as designated child" and select "Do not claim".