Basic Personal Amount
The basic personal amount (BPA) is a non-refundable tax credit available to all Quebec residents. It reduces provincial tax payable and is indexed annually for inflation. For the 2025 tax year, the Quebec basic personal amount is $18,571.
Adjustment For Income Replacement Indemnities
As of December 31, Quebec residents who received income replacement indemnities or compensation for the loss of financial support from the CNESST or the SAAQ must enter the amount from box M of the RL-5 slip (maximum $16,250.40). This amount reduces the basic personal amount for 2024, which was considered in the calculation of the indemnities or compensation.
If income replacement indemnities or compensation for the loss of financial support were received in 2024 for one or more previous years, and one or more amounts are shown in box O of the RL-5 slip, Revenu Quebec will calculate tax adjustment on line 443.
Age Amount, Amount for A Person Living Alone and Amount for Retirement Income
For Quebec tax purposes, line 361 of the TP-1 return is used to claim amounts related to age, living alone, and retirement income. These credits reduce your tax payable and are non-refundable, meaning they can only bring your tax owing down to zero. The total amount you can claim is limited based on your net family income.
The amount can be claimed if the taxpayer was 65 or older on December 31 of the tax year. The calculation involves a base amount, which is reduced if net family income exceeds a certain threshold. The calculation of age credit is determined as follows:
- born before January 1, 1960, enter $3,798 in line 22-part B of schedule B
- spouse born before January 1, 1960, enter $3,798 in line 23-part B of schedule B
- No age credit for income over $62,907 (single) and $87,536 (with spouse) in line 18 of schedule B.
Example:
Joan turned 65 on December 31st has net income of $95,000.
Answer: Joan’s age credit will be reduced to zero due to income higher than threshold amount.
The age amount may be claimed for a deceased person only if the individual was 65 or older at the time of death.
Posted on 15 January, 2026