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Published | Category : Income tax - individuals

Greater Access to the Tax Shield

As part of the 2015-2016 Budget Speech, the Minister of Finance announced that a new refundable tax credit, called the “tax shield,” would 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 to incentivize work, specifically the refundable tax credits respecting the work premium and the tax credit for childcare expenses.

To enhance the benefits of the tax shield, one of the parameters for calculating the tax credit will be adjusted upon the tax credit's implementation. As such, in 2016, the maximum increase in eligible work income relative to the previous year will be raised from $2,500 to $3,000 for each member of a household.

For more information, see pages A.21 to A.22 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.

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