What's in this article?
The Schedule B is the Revenu Québec form used to calculate the following refundable and non-refundable tax credit amounts:
- Age amount, amount for a person living alone and amount for retirement income;
- Amount for medical expenses; and
- Independent living tax credit for seniors
In addition, Schedule B can also be used to calculate a refundable tax credit for medical expenses if you are eligible.
Complete Schedule B if you are a resident of Québec and need to claim tax credits such as:
- Age amount: You can claim the Age amount if you were born prior to January 1, 1951. If you have a spouse or common-law partner and they too were born prior to January 1, 1951 they are also eligible to claim this credit. However, if your spouse or common-law partner does not need the full amount to which they are entitled, you may claim the remaining amount.
- Amount for a person living alone: You can claim the Amount for a person living alone if throughout the year you maintained and resided in a dwelling in which you lived either:
- Alone (you did not share your dwelling at any time during the year with another person such as a co-tenant, a parent, or a sibling) or;
- With only one or more people under the age of 18 or one or more of your children 18 or older who were full-time students at the secondary level or post-secondary level
You may also be eligible to receive an additional amount for a person living alone (single parent family).
Revenu Québec says…
The additional amount for a person living alone (single-parent family) is $1,655.
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:
- At some time in 2015, you lived with a child aged 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 to you had he or she not earned income.
- For the month of December, you were not entitled to a child assistance payment from the Régie des rentes du Québec.
The additional amount for a person living alone (single-parent family) must be reduced if, at any time in 2015, you were entitled to a child assistance payment from the Régie des rentes du Québec.
- Amount for retirement income: You can claim the amount for retirement if during the year:
- You or your spouse received payments from a pension plan, an RRSP, a RRIF (including a life income fund (LIF)), a DPSP or a PRPP/VRSP;
- You transferred retirement income to or from your spouse or common-law partner
Note: The Old Age Security pension, pensions paid by the QPP or CPP, and life annuity payments made under a retirement compensation arrangement (RCA) do not entitle you to claim the amount for retirement income.
- Medical expenses: You can claim a portion of your medical expenses if during the year you or your spouse paid the expenses
- for yourself, your spouse, or any person who was your dependant during the year in which the expenses were incurred; and
- during a period of 12 consecutive months ending in 2015 (Ex: May 1, 2014 to April 30, 2015)
Consult the Revenu Québec website for a list of the most common eligible medical expenses that can be claimed.
- Refundable tax credit for medical expenses: You can claim this credit if you were at least 18 years of age and a resident of Québec on December 31, and you meet the following conditions:
- You were a resident of Canada throughout 2015;
- Your income for the year was more than $2,955 and less than $45,375; and
- You claimed an amount for medical expenses or the disability supports deduction
- Independent living tax credit for seniors: You may be entitled to claim this refundable tax credit if you meet the following conditions:
- You were a resident of Québec on December 31;
- You were at least 70 years of age on December 31;
- You incurred an expense during the year for either (or both) of the following:
- The purchase, lease, and installation of equipment or fixtures used to continue living independently in your place of residence
- A stay in a functional rehabilitation transition unit
Revenu Québec says…
[A functional rehabilitation transition unit is] a public or private resource offering accommodation and services focusing on re-education and rehabilitation for seniors who are experiencing a loss of autonomy but who have a potential for recovery with a view to returning home following hospitalization.
H&R Block’s tax software will automatically apply the age amount and amount for retirement income to your return provided you met the eligibility requirements listed above.
For more information and detailed instructions on how to claim:
- The amount for a person living alone, click here.
- Medical expenses, click here.
- The independent living tax credit for seniors, click here.
- Schedule B: Tax relief measures (Revenu Québec website)
- Line 361 – Age amount, amount for a person living alone and amount for retirement income (Revenu Québec website)
- Medical expenses brochure (Revenu Québec website)
- Line 462 – Refundable tax credit for medical expenses (Revenu Québec website)
- Independent living tax credit for seniors (Revenu Québec website)