391 – Tax credit for career extension
You can claim this tax credit if you meet both of the following conditions:
- You were resident in Québec on December 31, 2019.
- You were 60 or older on December 31, 2019.
To calculate your tax credit, complete Work Chart 391. The maximum tax credit is:
- $1,500, if you were between 60 and 64 on December 31, 2019; or
- $1,650, if you were 65 or over on December 31, 2019.
You must first calculate your eligible work income.
If the amount on line 3 of Work Chart 391 is greater than $34,610, the tax credit is reduced by 5% of the amount over $34,610. However, the reduction does not apply if you were born before January 1, 1951, and the amount of your tax credit is $600 or less.
Note that you are not entitled to the tax credit if the amount on line 3 of the work chart is $5,000 or less, or if it is equal to or greater than the amount in the table below that corresponds to your age on December 31, 2019.
|Age on December 31, 2019||Line 3 equal to or greater than ($)||Tax credit reduction ($)|
|65 or older||67,610||1,650|
|60 to 64||64,610||1,500|