I have a 17 year old son in high school who works part time. I assume he fills out his own income tax file, but can I still claim him in anyway?

[Sally71 · Accepted solution]

Yes, you are most indeed right, he needs to do his own tax return.  Because he is younger than 18, you can still claim him. Please note that the Canada Child tax benefits will be reduced by his net income.

[skinny404]

I just filled his T1 out .... Shouldn't he get back all his income tax paid in, where he is a student? It looks like the Provincial tax is being deducted from his total.  I didn't see anywhere to denote him as a dependant student on the T1 form.

[Sally71]

Hi there, he may not have his provincial tax credit paid back to him with the tax return because he is younger than 18 years old for this tax return. Just like the federal credit that is the GST.
I know very well that with the GST credit, he will not have a payment until the first quarter after he turned 18 that pays the credit, then there will be a back pay accumulated for all the tax returns he filled.  Example: He turns 18 years old in February 2017, then the first quarter paying GST is April 5, and in July he will have the regular GST paid for filing his 2016 tax return.  That is providing he is 18 years old in 2016.
As per the income tax paid and refunded on tax return, he should have it.

There is no credit for high school students, it is only for post secondary students.