361 – Age amount, amount for a person living alone and amount for retirement income

The age amount, the amount for a person living alone and the amount for retirement income may be reduced on the basis of net family income.

Age amount

Note

For the 2016 taxation year, seniors aged 65 will remain eligible for the age amount.

We will correct income tax returns for taxpayers who are entitled to the age amount and adjust their refunds and balances owing as necessary.

For more information, see Seniors Aged 65 to Remain Eligible for the Age Amount.

You can claim an amount if you were born before January 1, 1952. If your spouse on December 31, 2016 (This link will open a new window), was born before January 1, 1952, he or she is also entitled to an amount. To calculate the amount you can claim, complete parts A and B of Schedule B.

The age amount can be claimed for a deceased person only if he or she was 65 or older at the time of death.

Amount for a person living alone

You can claim the amount for a person living alone if, throughout 2016, you maintained and ordinarily resided in a dwelling (This link will open a new window) in which you lived:

  • alone (that is, you did not share your dwelling at any time in 2016 with another person, such as a co-tenant, your mother or father, or a sibling); or 
  • only with one or more people under 18, or one or more of your children 18 or older who were full-time students pursuing vocational training at the secondary level or post-secondary studies for which they received an RL-8 slip  showing an amount in box A.

Your spouse on December 31, 2016, may be able to claim the amount for a person living alone if he or she meets the conditions stated above. For more information, contact us.

To calculate the amount you can claim, complete parts A and B of Schedule B.

Note
Keep any documents that support your claim for the amount for a person living alone (school and municipal tax bills, lease, home insurance policy, phone and utility bills, etc.)

Additional amount for a person living alone (single-parent family) (line 21 of Schedule B)

The additional amount for a person living alone (single-parent family) is $1,655.

You can claim this amount if you are entitled to the amount for a person living alone and you meet both of the following conditions:

  • At some time in 2016, you lived with a child 18 or over who can transfer to you an amount for a child 18 or over enrolled in post-secondary studies (line 367 of your return) or could have transferred such an amount to you had he or she not earned income.
  • For the month of December, you were not entitled to a child assistance payment from Retraite Québec.

Reduction of the additional amount for a person living alone (single-parent family)

The additional amount for a person living alone (single-parent family) must be reduced if, at any time in 2016, you were entitled to a child assistance payment from Retraite Québec. To calculate the additional amount to which you are entitled, use the work chart below.

Amount for retirement income

You can claim the amount for retirement income if you or your spouse on December 31, 2016, enters an amount on line 122 or line 123 of the return.

The Old Age Security pension (line 114), the pensions paid under the Québec Pension Plan or the Canada Pension Plan (line 119) and life annuity payments made under a retirement compensation arrangement (line 123 or 154, as applicable) do not entitle you to the amount for retirement income.

To calculate the amount you can claim, complete parts A and B of Schedule B.

For all or part of the year, you or your spouse did not reside in Canada

If, for all or part of the year, you or your spouse on December 31, 2016, was not resident in Canada, do not reduce the amount on line 34 of Schedule B in proportion to your period of residence in Canada in 2016. Instead, determine your net family income (Part A of Schedule B) by taking into account all of the income that you and your spouse earned, including income earned while you or your spouse was not resident in Canada.

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