My son (age 16 in 2016) worked part-time, he received a T4 slip but not a T1, do I claim his income or not until he turns 18 & can I use line 101 on his T4?

[TurboTaxJeffrey · Accepted solution]

The T1 would be your son's tax return if he files.  You are looking to enter his net income on your own return...this will be box 14 of his T4 less amounts (if any) showing in box 20 and box 44 of the T4.

If your son has no tax owing (especially if his income is less than $11,474) then he is not required to file a tax return.  However you may wish to prepare a return to see if he will get anything back.  You can use the TurboTax software to prepare the return, and only if you choose to file the return would you be asked to pay for the software.  In order to begin a new return, you would click "Tools" and then "Return Manager."