Amount for a Person Living Alone

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:

  • alone;
  • only with one or more minors; or
  • only with one or more persons under 18, or with 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 more information, see the instructions regarding the amount for a person living alone on line 361 in the guide to the income tax return (TP-1.G-V).

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 some 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 a child assistance payment from Retraite Québec.

For more information, see the instructions regarding the additional amount for a person living alone (single-parent family) on line 361 in the guide to the income tax return (TP-1.G-V).

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