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Published | Category : Income tax - individuals

New Tax Credit

To encourage individuals to join or remain in the workforce, a new refundable tax credit, called the tax shield, has been created. This new tax credit will be implemented as of the 2016 taxation year.

The purpose of the tax shield is to offset, further to an increase in work income, a part of the loss of the socio-fiscal transfers designed specifically to incentivize work, specifically the refundable tax credit attributing a work premium (the work premium or the adapted work premium) and the tax credit for childcare expenses.

The part of the tax shield respecting the work premium tax credit could reach $375 for a couple. The part of the tax shield respecting the tax credit for childcare expenses could represent an increase of a few percentage points in the rate of this tax credit.

For more information, see pages A.12 to A.16 of the document Additional Information 2015-2016 (PDF – 1.96 MB) as well as pages B.19 to B.24 of the The Québec Economic Plan (PDF – 10,7 MB) published by the Ministère des Finances.

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