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Quebec Tax Credit for Career Extension - Line 391

- former Experienced Worker Tax Credit

Taxation Act s. 752.0.10.0.2

The tax credit for career extension is available to individuals who live in Quebec and are 65 years of age or older on December 31st of the taxation year, for 2025 and later years.

The amount of the credit depends upon the maximum eligible amount of work income.  This is the amount by which the eligible work income of the individual exceeds the base amount of $7,500, for 2025 and later years.

• Career extension tax credit changes for 2025 from the 2024 Fall Economic Update
  • Tax credit eliminated for those under age 65
  • Amount of the exclusion of the first dollars of eligible work income increased:
    • to $7,500 from $5,000
      • $7,500 indexed as of the 2026 taxation year
  • Maximum amount of eligible work income on which the tax credit is calculated increased:
    • to $12,500 from $11,000
    • $12,500 indexed as of the 2026 tax year
  • Reduction threshold increased from $40,925 to $56,500
    • indexed as of the 2026 taxation year
  • Reduction rate increased from 5% to 7%
  • Grandfathering rule applicable to workers born before January 1, 1951 is eliminated
  • See the information bulletin regarding changes related to the year of death or the year of a bankruptcy.

There are special calculations for the years in which the age changes.  There are also special rules for cases of bankruptcy, and for the year of death of the worker.

Eligible work income for the year includes the total of the following amounts included in the income of the individual on the tax return:

• salaries, wages and other remuneration, including gratuities, from any office or employment
• the excess of business income over business losses
• amounts received under the Wage Earner Protection Program Act in respect of wages within the meaning of the Act
• income supplements received under a project sponsored by a government or government agency in Canada to encourage an individual to obtain or keep employment, or  to carry on a business either alone or as a partner actively engaged in the business
• grants to carry on research or similar work

Amounts excluded from eligible work income:

• income from office or employment which is received or enjoyed in the year because of a previous office or employment
• amounts deducted in calculating the individual's taxable income for the year (1)
• as of taxation year 2016, income from office or employment where the individual is not dealing at arm's length with the employer or, if the employer is a partnership, with a member of the partnership - as per Budget 2015.

From 2011-2012 Budget:  For example, the individual may not include, in computing his or her eligible work income for a year, an amount attributable to the portion of work income deducted in computing his or her taxable income for the year because the income was situated on a reserve or on premises, was exempt from income tax under a tax agreement, entitled the individual to a tax holiday for specialized foreign workers (e.g. researchers, experts, professors) or was related to the exercise of a stock option.

For the year in which an individual turns 65, only the portion of the eligible work income that is attributable to the period in which the individual was at least 65 may be taken into account in computing the tax credit for experienced workers.

This tax credit is included in the calculations in the Quebec tax calculator.  In order to calculate the credit in the year in which an individual turns a particular age, the calculator prorates the income earned in the year.  For instance, if the individual turns 65 in March, 9/12ths of the eligible work income for the year is included in the calculation.  On your actual tax return in the year you turn 65, it is necessary to enter the eligible work income that you earned before turning 65 in the worksheet for the calculation of this tax credit.

Example of calculation for a 66 year old for the taxation year 2025:

Career Extension Tax Credit 2025 - Age 66
Eligible work income	A	$12,000
Less base amount	B	7,500
Net amount		$4,500
Lower of net amount and maximum for 2025	C	$4,500
Lowest personal tax rate	D	14%
C x D	E	$630.00
Tax Credit = E x 93%		$585.90

The rate used for the year to calculate the deduction for workers is 7% as of 2025, or .07.  This rate is used to calculate the factor of 93%, which is equal to 1 - .07, or 0.93.

If any portion of the tax credit for experienced workers is unused, it cannot be carried over to another year, and it cannot be transferred to the individual's spouse.

Quebec Resources

Information Bulletin 2024-9 November 21, 2024

Revenu Quebec - Tax credit for Career Extension

2019-2020 Budget - Additional Information (pdf) - see page A.3

2016-2017 Budget Plan - Additional Information on Fiscal Measures (pdf) - see page a.24

2015-2016 Budget Plan - Additional Information on Fiscal Measures (pdf) - see page a.6

2013-2014 Budget Plan (pdf) - see page H.51 re indefinite deferral of increase to excess earned income cap

2011-2012 Budget Plan (pdf) - see page J.3

Revised: November 16, 2025