Eligible work income — Tax credit for career extension

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In general, employment income, net income earned from a business you carried on alone or as a partner actively engaged in the business, the net amount of research grants, Wage Earner Protection Program payments and amounts received under a work-incentive project. Employment income consisting solely of taxable benefits that you received from previous employment is excluded from eligible work income (such income is shown in box 211 of your RL-1 slip).

Note

Eligible work income is work income for which you can claim the deduction for workers (the amount on line 6 of Work Chart 201), plus the following income:

  • income received as an elected member of a municipal council, a member of the council or executive committee of a metropolitan community or a regional county municipality, a member of a municipal utilities commission or corporation, or a member of a school board;
  • income received as a member of the National Assembly, the House of Commons or the Senate of Canada, or a legislative assembly of another province.

Eligible work income does not include income received from an employer with whom you are not dealing at arm's length or income received from an employer that is a partnership, if you are not dealing at arm's length with one of the members of the partnership.

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