392 – Tax credit for recent graduates working in remote resource regions
You may be entitled to this tax credit if you were employed in a remote resource region in 2023 and you meet the following requirements:
- You were resident in a remote resource region of Québec on December 31, 2023.
- You ordinarily worked in the remote resource region for a business that your employer carried on in the region.
- Your duties were related to the field of specialization in which you successfully completed training leading to a recognized diploma (generally a diploma certifying the completion of vocational training at the secondary level or technical training at the college level, or a diploma or degree certifying the completion of a university education).
- Situation 1 or 2 below applies to you.
- Your employment began in the 24 months following either the date on which you successfully completed training leading to a recognized diploma or, if the recognized diploma is a master's or doctoral degree, the date on which you obtained the diploma after completing the required essay, dissertation or thesis.
- You were entitled to this tax credit for a previous year and 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, 2023.
The tax credit cannot exceed 40% of your eligible salary or wages. The maximum credit is $3,000 per year. The lifetime limit for the tax credit is $8,000 or $10,000.
Note
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Note
- You cannot claim this tax credit for income earned as a self-employed person.
- You can claim this credit for a salary or wages earned in 2022 but received in 2023 even if you were not resident in a remote resource region on December 31, 2023, provided:
- you were resident in Québec on December 31, 2023; and
- the salary or wages earned in 2022 would have entitled you to the tax credit had you received that salary or those wages in 2022.