391 – Tax credit for career extension

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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.

Line 3 of Work Chart 391

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

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