Complete this form if you are claiming the tax credit for recent graduates working in remote resource regions on line 392 of your income tax return.
You can claim this credit if:
- You received eligible salary or wages during the year concerned.
- You were resident in a remote resource region of Québec on December 31 of the year concerned (if you are completing this form for a person who died during the year, the person must have been resident in a remote resource region of Québec on the date of death).
- One of the following situations applies to you:
- You began to hold eligible employment (as defined on page 3) at a time in the year concerned that is within the 24-month period following either the date on which you successfully completed training leading to a recognized diploma or the date on which you were awarded, by a university, a master’s or doctoral degree, after having written the required essay, dissertation or thesis.
You were entitled to this credit for a previous year, you held eligible employment in the year concerned and you were resident in a remote resource region of Québec throughout the period from the end of that previous year to the end of the year concerned.
General Information
Depending on your situation, the amount of the tax credit for recent graduates working in remote resource regions can be as much as 40% of your eligible salary or wages. The maximum amount you can claim per year is $3,000. The lifetime limit for the tax credit is $8,000 or $10,000.
Remote resource regions
The administrative regions, regional county municipalities (MRCs) and cities that are considered remote resource regions are:
- Bas-Saint-Laurent (region 01);
- Saguenay–Lac-Saint-Jean (region 02);
- Abitibi-Témiscamingue (region 08);
- Côte-Nord (region 09);
- Nord-du-Québec (region 10);
- Gaspésie–Îles-de-la-Madeleine (region 11);
- MRC d’Antoine-Labelle;
- MRC de La Vallée-de-la-Gatineau;
- MRC de Mékinac;
- MRC de Pontiac; and
- La Tuque, La Bostonnais and Lac-Édouard.
Recognized diplomas
The following are recognized secondary diplomas:
- a Diploma of Vocational Studies (DVS), awarded by the Minister of Education, Recreation and Sports;
- an Attestation of Vocational Specialization (AVS), awarded by the Minister of Education, Recreation and Sports;
- an Attestation of Vocational Education (AVE), awarded by the Minister of Education, Recreation and Sports;
- a diploma awarded by an educational institution situated outside Canada that, following a comparative assessment carried out by the Minister of Immigration, Francization and Integration, is considered equivalent to one of the three aforementioned secondary diplomas; and
- a diploma that is awarded by an educational institution situated in Canada outside Québec, that attests to a vocational qualification, and that satisfies one of the following conditions:
- It was considered equivalent to one of the first three secondary diplomas listed above following a comparative assessment carried out by the Minister of Immigration, Francization and Integration before July 1, 2015.
- It is considered equivalent to one of the first three secondary diplomas listed above based on written attestation provided by the educational institution that delivered the training.
The following are recognized post-secondary diplomas:
- a Diploma of College Studies (DCS) in technical training, awarded by the Minister responsible for Higher Education or by a college-level educational institution, if the Minister has delegated that responsibility to the institution;
- an Attestation of College Studies (ACS) in technical training, awarded by a college-level educational institution of Québec;
- an undergraduate or graduate diploma or degree awarded by a Québec university;
- an undergraduate or graduate diploma or degree awarded by a university situated in Canada outside Québec;
- a diploma awarded by an educational institution situated outside Canada that, following a comparative assessment carried out by the Minister of Immigration, Francization and Integration, is considered equivalent to one of the first three post-secondary diplomas listed above;
- a diploma that is awarded by an educational institution situated in Canada outside Québec, that attests to a technical qualification, and that satisfies one of the following conditions:
- It was considered equivalent to one of the first two post-secondary diplomas listed above following a comparative assessment carried out by the Minister of Immigration, Francization and Integration before July 1, 2015.
- It is considered equivalent to one of the first two post-secondary diplomas listed above based on written attestation provided by the educational institution that delivered the training; and
- an attestation of studies for a post-secondary educational program of the National Theatre School of Canada, the Conservatoire de musique et d’art dramatique du Québec, the École du Barreau du Québec or the École nationale de police du Québec.
Eligible employment
An office or employment the duties of which are ordinarily performed by an individual in a remote resource region1 in the following circumstances:
- the individual works for a business carried on in the region by his or her employer; and
- the individual works in the field of specialization in which he or she received the training leading to the awarding of a recognized diploma.
Eligible salary or wages
The income earned by an individual from all eligible employment in the year.
To calculate your eligible salary or wages, add the salary, wages and other benefits you received from all eligible employment. Then subtract the portion of the deductions you claimed in respect of your eligible salary or wages on lines 205 and 207 of your income tax return.
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1. You can still claim the tax credit even if, unlike other employees of the business for which you work, you must travel outside the remote resource region to ordinarily perform your duties. However, you must meet all the other eligibility requirements.
See Also