Impact on Québec lines 447 and 448 when there is a dependent child who turned 18 before December 2016

Program(s) affected: T1 Document created: 03 08, 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

My client has a dependent child who turned 18 before December 2016 and was not a full-time student. This child is considered a dependent child when calculating the parents' premium payable under the Québec prescription drug insurance plan and health contribution. Is this correct?

No. Starting with the 2016 taxation year, the definition of dependent child for the purposes of the premium payable under the Québec prescription drug insurance plan and the health contribution includes only a child for whom the taxpayer or his spouse on December 31 received a child support payment from Retraite Québec for the month of December 2016 or, in the case of a child born or adopted in December 2016, for the month of January 2017. In other words, if the child turned 18 years of age before December 2016, he is no longer considered a dependent child for the purposes of calculating the parents' payable premium and health contribution, unless one and/or the other parent is claiming, on line 28 of Schedule A, an amount for post-secondary studies transferred by this child.

If this applies to your client, then this dependent child should not be taken into account in Part A of Schedule K as well as on line 448.1 of the parents' TP-1 form. As a workaround, please follow these steps:

1. Use the keyword Override and enter the appropriate amount on line 42 or 44 of Schedule K, depending on your client's situation.
2. Use the keyword Override and enter the appropriate number of dependent children on line 448.1, depending on your client's situation.
3. Then, use the keyword Efile-Quebec and choose the option "Yes – even if ineligible".

Repeat the same steps in the spouse's file, if applicable.