Tax Credit for Career Extension
You may be eligible for the tax credit for career extension if you meet the following conditions:
- You were resident in Québec on December 31, 2025.
- You were 65 or over on December 31, 2025.
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.
Eligible work income
You are not eligible for the tax credit if your eligible work income is $7,500 or less.
Maximum tax credit
The maximum tax credit is $1,750. It is reduced on the basis of your net income. If your net income for 2025 is over $56,500, the tax credit is reduced by 7% of the amount that exceeds $56,500.
You are not eligible for the tax credit if your net income is $81,500 or more.
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).
If you are claiming the credit for a deceased person, they must have been resident in Québec and 65 or over on the date of death.
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