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Child under 18 enrolled in post-secondary studies
A person born after December 31, 2003, who, in 2021, is a full-time
student pursuing vocational training at the secondary level or post-
secondary studies, and whom you are supporting. The person may be:
• your or your spouse’s child;
• a person of whom you or your spouse has the custody and
supervision (legally or in fact);
• your child’s spouse;
• the spouse of your spouse’s child.
Amount for other dependants
If you expect to be supporting at least one other dependant who is 18 or
older in 2021, complete Work Chart 1.
A person who meets all three of the following conditions:
• The person is 18 or older in 2021.
• The person is related to you by blood, marriage or adoption.
• The person ordinarily lives with you and is supported by you.
The person is not your spouse, is not a person who transfers the
unused portion of his or her credits to his or her spouse and is not
achild who is transferring an amount for a child 18 or over enrolled
in post-secondary studies.
Line 5 Amount for a severe and prolonged impairment
inmental or physical functions
If, in 2021, you or your spouse is entitled to claim the amount for a severe
and prolonged impairment inmental or physical functions, you can enter
$3,492 for each person with such an impairment, as certified by a health
professional. For more information, refer to the
Certificate Respecting an
Line 6 Age amount, amount for a person living alone
andamount for retirement income
The age amount, amount for a person living alone and amount for retirement
income can be reduced on the basis of your estimated net family income.
Tocalculate your estimated net family income, refer to lines 101 through 275
on your income tax return and, if applicable, on your spouse’s return.
Note that you cannot claim this amount if your estimated net family income
is more than $76,245 and you have a spouse on December 31, 2021, or
if your estimated net family income is more than $54,794 and you do not
have a spouse on December 31, 2021.
Amount for a person living alone
(line 75 of Work Chart 2)
If, throughout 2021, you expect to maintain and ordinarily live in a dwelling
in which you live alone or only with one or more people under 18, or one
ormore of your children, grandchildren or great-grandchildren 18 or over
who are full-time students pursuing vocational training at the secondary level
or post-secondary studies, enter $1,802.
Additional amount for a person living alone (single-parent family)
[line 76 of Work Chart 2]
You can enter $2,225 if you are entitled to the amount for a person living
alone for 2021 and
• you live, at some time in 2021, with one or more of your children 18
or older who are full-time students pursuing vocational training at the
secondary level or post-secondary studies; and
• you are not entitled to the family allowance for the month
Amount for retirement income
(line 80 of Work Chart 2)
Enter the lesser of the following amounts:
• the amount of income you expect to receive in 2021 that qualifies for
the retirement income amount, multiplied by 1.25;
Amount for your spouse’s retirement income
(line 81 of Work Chart 2)
Enter the lesser of the following amounts:
• the amount of income your spouse on December 31, 2021, expects
to receive in 2021 that qualifies for the retirement income amount,
multiplied by 1.25;
Line 9 Amount for career extension
You can claim the amount for career extension if you meet the
• You expect to be resident in Québec on December 31, 2021.
• You will be 60 or older on December 31, 2021.
• Your estimated eligible work income is more than $5,000.
To calculate the amount, complete Work Chart 3.
Eligible work income
Employment income, net business income, the net amount of research
grants, Wage Earner Protection Program payments and amounts
received under a work-incentive project. The following types of
income are excluded:
• employment income that consists solely of taxable benefits
relating to previous employment;
• employment income from an employer with whom you are not
dealing at arm’s length, or from an employer that is a partnership
in which you and one of the members are not dealing at arm’s
length with each other;
• amounts deducted in the calculation of your taxable income
(forexample, the amounts deducted on lines 293 and 297 of the
income tax return).