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. This means that the amount granted may vary according to your income.

Age amount

You can claim the age amount if you were 65 or older on December 31 of the year in question. The same applies to your spouse on December 31.

The age amount can be claimed for a deceased person only if they were 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 the year, you maintained and ordinarily lived in a dwelling in which you lived:

• alone (you did not share your dwelling at any time with another person, such as a co-tenant, your mother or father, or a sister or brother)
• 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

Couple living separate and apart for a reason other than the breakdown of their relationship

If you and your spouse on December 31 of the year for which you are claiming the amount are living separate and apart for a reason other than the breakdown of your relationship, one or both of you may be able to enter an amount on line 20 of Schedule B. If your spouse completes their own Schedule B, you must both enter the same amount on line 20. For more information, contact us.

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 for which you are claiming the amount, 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 they not earned income.
• For the month of December of that year, you were not entitled to the Family Allowance from Retraite Québec.

Amount for retirement income

You can claim an amount that will reduce your income tax payable if you or your spouse on December 31 entered an amount on line 122 or line 123 of the income tax return.

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.

Calculating the amount

To calculate the amount you are entitled to, complete parts A and B of Schedule B and carry the amount from line 34 of the schedule to line 361 of your return.

For more information, see the instructions for line 361 in the guide to the income tax return (TP-1.G-V).