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Tax Credit for Career Extension

The tax credit for career extension is a non-refundable tax credit created to encourage experienced workers 60 or over to continue working or rejoin the workforce. It reduces the income tax payable on the part of your eligible work income that exceeds $5,000.


If you are a retiree thinking about rejoining the workforce, you can use the Work Income Kept on Retirement calculator on the Ministère des Finances website to help you make an informed decision.

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Eligibility requirements

To be eligible, you must be:

  • resident in Québec on December 31
  • 60 or over on December 31

Maximum tax credit

The maximum tax credit is:

  • $1,400 if you were between 60 and 64 on December 31, 2023
  • $1,450 if you were 65 or over on December 31, 2023

The credit is reduced on the basis of your eligible work income. If your eligible work income for 2023 was over $38,945, the credit is reduced by 5% of the excess income. However, there is no reduction if you were born before January 1, 1951, and your credit is $560 or less.


The table below shows the maximum tax credit based on your age on December 31.

You are not eligible for the credit if your work income is equal to or greater than the applicable maximum.

Minimum and maximum eligible work income based on your age on December 31
Age on December 31, 2023 Maximum tax credit Minimum eligible work income Maximum eligible work income Reduction threshold
60 to 64 $1,400 $5,000 $66,945 $38,945
65 or over $1,540 $5,000 $69,745 $38,945

Claiming the credit

To claim the credit, complete form TP-752.PC-V, Tax Credit for Career Extension, and enter the result on line 391 of your income tax return (be sure to enclose the form).

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