Amount for a Person Living Alone in Quebec

Eligibility for this amount applies to individuals who lived alone throughout the entire tax year, were not students living in a dwelling owned or rented by themselves and a spouse or cohabiting partner, and resided in Canada.

Exceptions exist for those living with one or more children, provided the children are in post-secondary school and lived with the individual for at least 183 days during the year, or if the children are in elementary or high school. The person living with the individual must be at least 18 years old.

To determine the amount that can be claimed, parts A and B of Schedule B must be completed. The calculation for the amount for a person living alone is based on income thresholds:

• If income is less than $62,907 (for a single individual) or less than $87,536 (for an individual with a spouse), up to $2,069 can be claimed on line 20 of Part B of Schedule B.
• No amount for a person living alone can be claimed if income exceeds $62,907 (single) or $87,536 (with a spouse), as indicated on line 18 of Part B of Schedule B.

Example :

Venessa shares an apartment with a co-tenant and earns an annual income of $48,500.

Answer: Venessa does not qualify for the amount for a person living alone because sharing an apartment with a co-tenant means she does not live alone, which automatically disqualifies her from claiming this amount.

Additional Amount for a Person Living Alone (Single-Parent Family)

The additional amount for a person living alone (single-parent family) is $2,431. This amount can be claimed if the taxpayer is eligible for the basic amount for a person living alone and meets both of the following conditions:

• At any time in the year, the taxpayer lived with a child aged 18 or over who either transferred an amount for a child 18 or over enrolled in post-secondary studies (line 367 of the return) or could have transferred such an amount had they not earned income.
• For the month of December, the taxpayer was not entitled to receive a family allowance payment from Retraite Québec.

The additional amount for a person living alone (single-parent family) must be reduced if, at any time during the year, the taxpayer was entitled to the family allowance from Retraite Québec.

Multiply 202.58 by the number of months for which you were entitled to the family allowance from Retraite Québec.

• Subtract the result from 2,431.
• The result is the additional amount for a person living alone (single-parent family)