391 – Tax credit for workers 64 or older

You can claim the tax credit for workers 64 or older if you meet both of the following conditions:

  • You were resident in Québec on December 31, 2016.
  • You were 64 or older on December 31, 2016.

To calculate your tax credit, complete Work Chart 391. The maximum tax credit is:

  • $601.60 if you were 64 on December 31, 2016; or
  • $902.40 if you were 65 or older on December 31, 2016.

You cannot claim this tax credit if your eligible work income (This link will open a new window) is $5,000 or less.

Work income earned before you turned 64

You must subtract from your eligible work income the portion of your work income that you earned before you turned 64. On line 4 of Work Chart 391, enter the following income:

  • if you turned 64 in 2016, the work income you earned before you turned 64;
  • any retroactive payment you received in respect of a previous year.

Maximum eligible work income (line 7 of Work Chart 391)

The maximum eligible work income varies depending on how old you were on December 31, 2016. Refer to the table below to find out what amount to enter on line 7 of Work Chart 391.

Maximum eligible work income based on age on December 31, 2016
Age on December 31, 2016 Maximum eligible work income
65 or older $6,000
64  $4,000

Reduction based on eligible work income

The tax credit for workers age 64 or older is reduced by 5% of your eligible work income over $33,505. However, the reduction does not apply if you were born before January 1, 1951, and the amount of your tax credit is $601.60 or less.

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