T778(Page 2) - fill out and auto calculate/complete form online

Protected B when completed

Part C – Are you the person with the higher net income?

Fill out this part and tick the boxes that apply if, in 2018, another person with lower net income was in a situation described below.

Name of person with lower net income

Social insurance number

Net income

The other person attended school and was enrolled in a part-time educational program.

The other person attended school and was enrolled in a full-time educational program.

The other person was not capable of caring for children because of a mental or physical infirmity. That person must have
been confined for a period of at least two weeks to a bed or wheelchair, or as a patient in a hospital, or other similar institution.
Attach a statement from the attending physician certifying this information.

The other person was not capable of caring for children because of a mental or physical infirmity, and this situation is likely
to continue for an indefinite period. Attach a statement from the attending physician certifying this information.

The other person was confined to a prison or similar institution for a period of at least two weeks.

You and your spouse or common-law partner were, due to a breakdown in your relationship, living separate and apart at the
end of 2018 and for a period of at least 90 days beginning in 2018, but you reconciled before March 1, 2019.

Enter the amount from line 4 in Part B.

x 2.5%

Multiply the amount on line 10 by the number of months in 2018 that the situation in a) existed

(other than a month that includes a week that any of the situations in b) to f) existed).

Multiply the amount on line 10 by the number of weeks in 2018 that any of the situations in b) to f) existed.

Add lines 11 and 12.

6798

Enter the amount from line 7 in Part B or line 13, whichever is less.

If you attended school in 2018, go to Part D.

Otherwise, enter this amount on line 214 of your return.

Allowable deduction

Part D – Were you enrolled in an educational program in 2018?

Fill out this part if, at any time in 2018, either of the following situations applied to you:

•

You were the only person supporting the eligible child, line 7 equals line 6 in Part B, and you were enrolled in an educational
program.

•

You were the person with the higher net income, line 7 equals line 6 in Part B, and, at the same time in 2018, you and another
person were enrolled in an educational program. But first, fill out Part C.

Part D does not apply to the person with the lower net income, since the other person will claim this part of the deduction for both of them.

Enter the amount from line 4 in Part B.

x 2.5%

Multiply the amount on line 15 by the number of weeks in 2018 during which you were enrolled in a
full-time educational program. If there was another person, he or she must also have been enrolled in a

full-time educational program during the same weeks.

Multiply the amount on line 15 by the number of months (other than any month that includes a week
used to calculate the amount on line 16) in 2018 during which:

•

there was no other person and you were enrolled in a part-time educational program; or

•

you and the other person were enrolled in a full-time or part-time educational program during

the same months.

Add lines 16 and 17.

6801

Line 4 in Part B minus line 9 in Part B or line 14 in Part C, whichever applies to you

Line 5 in Part B minus line 9 in Part B or line 14 in Part C, whichever applies to you

Enter your net income (not including amounts on lines 214 and 235).

If you filled out Part C: Line 13 in Part C minus line 6 in Part B

Enter the amount from line 18, 19, 20, 21, or (if it applies) 22, whichever is least.

Enter the amount from line 9 in Part B or the amount from line 14 in Part C, whichever applies to you.

Add lines 23 and 24. Enter this amount on line 214 of your return.

Allowable deduction

See the privacy notice on your return.