Tax Credit for Recent Graduates Working in Remote Resource Regions

You may be entitled to the tax credit for recent graduates working in remote resource regions if you meet the following requirements:

• You were resident in a remote resource region of Québec on December 31, 2011.
• You ordinarily worked in a remote resource region for a business that your employer carried on in the region.
• You are in either of the following situations:
  • You began to hold eligible employment in the 24 months following the date on which you either successfully completed the training leading to a recognized diploma, or obtained a master's or doctoral degree after having written an essay, dissertation or thesis required to obtain the degree. 
  • You were entitled to this credit for a previous year, you held eligible employment in 2011, and you were resident in a remote resource region of Québec throughout the period beginning at the end of that previous year and ending on December 31, 2011.

The amount of the tax credit cannot be more than 40% of your eligible wages. The maximum credit is $3,000 per year, to a cumulative limit of $8,000.

Wages received after the end of a year

You may be entitled to this credit even if you were not resident in a remote resource region on December 31, provided you were resident in Québec. You may claim the credit for wages received in 2011, if you earned the wages in 2010 by holding eligible employment and the wages would have entitled you to the credit had you received them in 2010.

To claim this tax credit, enclose the form Tax Credit for Recent Graduates Working in Remote Resource Regions (TP-776.1.ND-V) with your tax return.