You can claim this tax credit if you meet both of the following conditions:

• You were resident in Québec on December 31, 2023.
• You were 60 or older on December 31, 2023.

The maximum tax credit is:

• $1,400, if you were between 60 and 64 on December 31, 2023; or
• $1,540, if you were 65 or older on December 31, 2023.

To calculate your credit, complete form TP-752.PC-V, Tax Credit for Career Extension.