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The Charter of the French language and its regulations govern the consultation of English-language content.

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

You can claim an amount if you were born before January 1, 1959. If your spouse on December 31, 2023, was born before January 1, 1959, he or she can also claim 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 2023, you maintained and ordinarily resided in a dwelling in which you lived:

  • alone (that is, you did not share your dwelling at any time in 2023 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, grandchildren or great-grandchildren 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 with an amount in box A.
Note

You can also enter an amount for a person living alone if box Q1 of your RL-5 slip contains the word “Oui” (yes) and the following conditions are met:

  • You did not have a spouse on December 31, 2023 .
  • The Basic Income Program benefits included in your income exceed the amount on line 359 of your return. Note that, for 2023, the amounts can include:
    • benefits under the Basic Income Program or the Social Solidarity Program (box A of the RL-5 slip);
    • a disability pension or an additional amount for disability for a recipient of a retirement pension under the Québec Pension Plan (box C-4c of the RL-2 slip);
    • a disability pension or a Canada Pension Plan Post-Retirement Disability Benefit (T4AP slip).

If you meet the conditions and do not claim the amount for a person living alone in your income tax return, we will grant it to you automatically.

End of note

Your spouse on December 31, 2023, 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.)
End of note

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 $2,431.

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 any time in 2023, 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 the family allowance 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 2023, you were entitled to the family allowance from Retraite Québec. To calculate the additional amount to which you are entitled, use the work chart below.

Note
If you are entitled to the amount for a person living alone only because of the Basic Income Program benefits included in your income, you are not eligible for the additional amount for a person living alone.
End of note

Work chart – Additional amount for a person living alone (single parent family)

  1. Multiply 202.58 by the number of months for which you were entitled to the family allowance from Retraite Québec.
  2. Subtract the result from 2,431.
  3. The result is the additional amount for a person living alone (single-parent family). Enter it on line 21 of Schedule B.

Amount for retirement income

You can claim the amount for retirement income if you (or your spouse on December 31, 2023) are entering an amount on line 122 or line 123 of the return.

The Old Age Security pension (line 114), pensions paid by Retraite Québec under the Québec Pension Plan, pensions paid under 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.

You or your spouse did not reside in Canada throughout the year

If, for all or part of the year, you or your spouse on December 31, 2023, was not resident in Canada, do not reduce the amount on line 34 of Schedule B in proportion to the number of days you were resident in Canada in 2023. 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.

Note End of note

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