Amount for person living alone - Quebec line 361As of January 1, 2018, the Government of Quebec has expanded the concept of "Children" to allow "Intergenerational cohabitation" to recognize the support that seniors can provide to their grandchildren or great grandchildren in continuing their studies.
As a result, the text of Schedule B has been modified to read as follows:
« If, throughout 2018, you maintained and ordinarily lived in a dwelling in which you lived alone
or only with one or more individuals under the age of 18, or with 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, enter $1,721. See line 361 in the guide ».If you wish to claim Quebec's non-refundable tax credit for a person living alone (Quebec return line 361, and Schedule B, line 20), you can claim this amount if you have not shared your home with another person during the tax year, except with minors or your children who are full-time students.
1- On the "Left side menu of the Interview tab", select the "Revenu Quebec questions".
2- On the page to your right, for the line "Are you eligible for the Quebec amount for a person living alone? ", Select "Yes" from the drop-down menu.
The program will carry the amount on line 20 of Québec Schedule B and, if applicable, line 361 of the Québec return.
It will not be necessary to add your grandchild major to your return, as it is not your responsibility.
Additional amount - Single-parent family
You can claim this amount if you are entitled to the amount for a person living alone.
At some time in 2021, you lived with a child 18 or over 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 (line 367 of your return).
This additional credit will be carried to line 21 of Québec Schedule B.
It should be noted that no changes are made to the conditions for "Single- parent family". Only the father or mother of a student can benefit from this additional amount.
In addition, please note that the credit for a person living alone is based on family income, entered on line 14 of Schedule B. Therefore, if your family income exceeds the amount on line 16 of Schedule B your credit can be reduced or even nil.
We suggest you view section B of Schedule B.
For more information, please consult the following links:
NOTE: Revenu Québec suggests keeping the following documents to justify your application for a person living alone. School or municipal tax bills, your lease, your home insurance policy.
You will be eligible for NetFile Québec.
ID: 20210927140803DE.xml
Webpage: KPA365-20210927140803DE.htm