Age Amount, Amount for a Person Living Alone and Amount for Retirement Income
You can claim a non-refundable tax credit if any of the following statements apply to you:
- You or your spouse on December 31 was born before January 1, 1958.
- You maintained and ordinarily resided in a dwelling in which you lived alone throughout the year covered by the claim (or only with one or more people under 18, or with one or more of your children, grandchildren or great-grandchildren 18 or older who were full-time students).
- You or your spouse on December 31 received eligible retirement income (or your spouse transferred a portion of his or her eligible retirement income to you).
If you were 65 or older on December 31, 2022 (you must have been born before January 1, 1958), you can claim an amount that will reduce your income tax payable.
You can also claim an amount if your spouse on December 31 is in the same situation.
The age amount can be claimed for a deceased person only if he or she was 65 or older at the time of death.
You can claim an amount that will reduce the amount of income tax payable if, throughout a year, you maintained and ordinarily lived in a dwelling in which you lived:
- only with one or more minors; or
- only with 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.
Additional amount for a person living alone (single-parent family)
You can claim an additional amount for a person living alone (single-parent family) if you are eligible for an amount for a person living alone and you meet both of the following conditions:
- At any time during the year covered by the claim, you lived with a child 18 or older who can transfer to you an amount for a child 18 or over enrolled in post-secondary studies or could have transferred such an amount to you had he or she not earned income.
- For the month of December of that year, you were not entitled to the family allowance from Retraite Québec.
The Old Age Security pension, pensions paid under the Québec Pension Plan or the Canada Pension Plan and life annuity payments made under a retirement compensation arrangement do not entitle you to the amount for retirement income.
For more information, see the instructions concerning the age amount, the amount for a person living alone and the amount for retirement income at line 361 in the guide to the income tax return (TP-1.G-V).