Dependents (under 18) have part time income below the basic income so they are not filing tax returns. How should I enter T4 income as they don't have a T1 Net Income?

[rlynnmarshall]

Additional Dependent Info section asks for Net Income from T1 as well as deductions ad credits from T1.  Since they aren't filing tax returns, should I enter their earning from T4 in the Net Income (T1, Line 23600) section, or leave blank?

[PatrickTax]

Hello @rlynnmarshall 

First, I would like to add some precision to your statement "Dependents (under 18) have part time income below the basic income so they are not filing tax returns".  Well, because of their age, they may not be subject to make contributions to the EI or CPP (QPP in Quebec), but it still may be a good idea to file a return to get the tax deducted at source back (if any was withheld at source).  Also, this person income's will start to create RRSP contribution room (18% of earned income) even if no contributions can be made until the age of 18 is reached. And finally, in the recent past years, we saw a few relief measures that were given to taxpayers who had filed a return, regardless of their age (COVID assistance, exceptional cost-of-living assistance, etc.). 

Regarding your question, you should enter an amount as if they have filed a return. So with the assumptions of the absence of any other income or deduction, then yes, you should enter the T4 Box 14 amount as "Net Income". That information may be used in the calculations of some of the parent's credits.

Have a nice day!