Line 361 - Age amount, amount for a person living alone and amount for retirement income
Line 361 - Age amount, amount for a person living alone and amount for retirement income
The age amount, the amount for a person living alone and the amount for retirement income may be reduced on the basis of net family income.
Age amount
You can claim an amount if you were born before January 1, 1960. If your spouse on December 31, 2024 (see the definition at line 12), was born before January 1, 1960, they can also claim an amount. To calculate the amount you can claim, complete parts A and B of Schedule B.
The age amount can be claimed for a deceased person only if they were 65 or older at the time of death.
Amount for a person living alone
You can claim the amount for a person living alone if, throughout 2024, you maintained and ordinarily resided in a dwelling in which you lived:
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alone (that is, you did not share your dwelling at any time in 2024 with another person, such as a co-tenant, your mother or father, or a sister or brother); or
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only with one or more people under 18, or 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 for which they received an RL-8 slip with an amount in box A.
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NOTE You can also enter an amount for a person living alone if box Q1 of your RL-5 slip contains the code "O" or "P" and the following conditions are met:
If you meet the conditions and do not claim the amount for a person living alone in your income tax return, we will grant it to you automatically. |
Dwelling
A house, an apartment or a similar place of residence in which a person ordinarily eats and sleeps, and that is equipped with kitchen and bathroom facilities.
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NOTE A room in a hotel establishment or a rooming house is not a dwelling. |
Couple living separate and apart for a reason other than the breakdown of their relationship
If you and your spouse on December 31, 2024, are living separate and apart for a reason other than the breakdown of your relationship, one or both of you may be able to enter an amount on line 20 of Schedule B. If your spouse completes their own Schedule B, you must both enter the same amount on line 20. For more information, contact us.
To calculate the amount you can claim, complete parts A and B of Schedule B.
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NOTE Keep any documents that support your claim for the amount for a person living alone (school and municipal tax bills, lease, home insurance policy, phone and utility bills, etc.). |
Additional amount for a person living alone (single-parent family) (line 21 of Schedule B)
The additional amount for a person living alone (single-parent family) is $2,554.
You can claim this amount if you are entitled to the amount for a person living alone and you meet both of the following conditions:
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At any time in 2024, you lived with a child 18 or over who can transfer an amount to you as a child 18 or over enrolled in post-secondary studies (line 367 of your return) or who could have transferred such an amount to you if they had not earned any income.
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For the month of December 2024, you were not entitled to the Family Allowance payment from Retraite Québec.
Reduction of the additional amount for a person living alone (single-parent family)
The additional amount for a person living alone (single-parent family) must be reduced if, at any time in 2024, you were entitled to the Family Allowance from Retraite Québec. To calculate the additional amount to which you are entitled, use the work chart opposite.
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NOTE If you are entitled to the amount for a person living alone only because of the Basic Income Program benefits included in your income, you are not eligible for the additional amount for a person living alone. |
Amount for retirement income
You can claim the amount for retirement income if you (or your spouse on December 31, 2024) are entering an amount on line 122 or line 123 of the return.
The Old Age Security pension (line 114), pensions paid by Retraite Québec under the Québec Pension Plan, pensions paid under the Canada Pension Plan (line 119) and life annuity payments made under a retirement compensation arrangement (line 123 or 154, as applicable) do not entitle you to the amount for retirement income.
To calculate the amount you can claim, complete parts A and B of Schedule B.
You or your spouse did not reside in Canada throughout the year
If, for all or part of the year, you or your spouse on December 31, 2024, was not resident in Canada, do not reduce the amount on line 34 of Schedule B in proportion to the number of days you were resident in Canada in 2024. Instead, determine your net family income (Part A of Schedule B) by taking into account all of the income that you and your spouse earned, including income earned while you or your spouse was not resident in Canada.
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