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Published | Category : Income tax - individuals

Changes to the Amount for a Person Living Alone to Encourage Intergenerational Cohabitation

Current tax legislation will be amended to recognize the support that seniors provide to their adult grandchildren or great-grandchildren during their studies. For any taxation year after 2017, individuals can claim the amount for persons living alone if, throughout the year (or part of the year before their death), they ordinarily lived in a self-contained domestic establishment they maintained themselves either alone or with a person under 18 or an eligible student of whom they were the father, mother, grandfather or grandmother, or great-grandfather or great-grandmother.

Note that the eligibility requirements for the additional amount for a person living alone (single-parent family) will remain unchanged—only the mother or father of an eligible student can claim the additional amount.

For more information, see pages A.38 to A.40 of the Additional Information 2018-2019 (PDF – 3.73 MB) published by the Ministère des Finances.

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