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Print this page  New graduate tax credit (TP-776.1.ND)

NewGraduate

Use the keyword NewGraduate to enter the information pursuant to the form TP-776.1.ND - Tax credit for new graduates working in remote resource regions .

To claim the non-refundable tax credit for a given taxation year, an individual must reside in a remote resource region at the end of the year and be in one of the following situations:

  • the individual started an eligible job in the taxation year, at any time during the 24-month period following the date on which the training course leading to a recognized diploma was successfully completed, or obtained a recognized graduate degree in an educational program requiring an essay, dissertation or thesis to be written;
  • the individual held an eligible job in the taxation year and resided in a remote resource region throughout the period beginning at the end of the last year of eligibility for the refundable or non-refundable tax credit for new graduates and ending at the end of the taxation year.

The list of eligible remote resource regions are:

  • Bas-Saint-Laurent (région 01) ;
  • Saguenay-Lac-Saint-Jean (région 02) ;
  • Abitibi-Témiscamingue (région 08) ;
  • Côte-Nord (région 09) ;
  • Nord-du-Québec (région 10) ;
  • Gaspésie-îles-de-la-Madeleine (région 11) ;
  • MRC d'Antoine-Labelle ;
  • MRC de La Vallée-de-la-Gatineau ;
  • MRC de Mékinac ;
  • MRC de Pontiac; and
  • La Tuque, La Bostonnais et Lac-Édouard.

Where certain non-refundable tax credits are not needed to completely eliminate an individual's income tax payable for a given taxation year, the unused portion of the tax credit will be carried forward to subsequent taxation years. The unused portion of the tax credit for new graduates cannot be carried forward or transferred to the spouse.

Individual who dies during the year An individual who was residing in Quebec in a remote resource region immediately prior to death will be deemed to have been residing in Quebec in such a region at the end of December 31 of the year of death.

Individual who goes bankrupt during the year An individual goes bankrupt, the non-refundable tax credit for new graduates working in the resource regions may be claimed only in the post-bankruptcy tax return. Furthermore, for the purpose of calculating the tax credit, the full amount of the salary or wages received during the calendar year must be taken into account.

The following options are applicable for the keyword NewGraduate.

  • First year claiming this credit
  • Claimed this credit in prior years

Secondary keywordHistGraduateCr

Use the keyword HistGraduateCr to enter the year and amount claimed, on line 392 or line 462 of an income tax return for a previous year, as a tax credit for recent graduates working in remote resource regions. This amount will be reported on line 9 or 15 of the TP-776.1.ND form.

The following options are applicable for the keyword HistGraduateCr.

  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003

Keyword in subgroupGraduate

Name of employer.

Secondary keyword in subgroupDiploma-Title

Diploma title

Secondary keyword in subgroupDiploma-Type

Use Diploma-Type to select the diploma type.
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; and
  • a diploma awarded by an educational institution situated outside Québec that, following a comparative assessment carried out by the Minister of Immigration and Cultural Communities, is considered equivalent to any of the aforementioned secondary diplomas.

The following are recognized post-secondary diplomas:

  • a Diploma of College Studies (DCS) in technical training, awarded by the Minister of Education, Recreation and Sports 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;
  • a diploma awarded by an educational institution situated outside Québec that, following a comparative assessment carried out by the Minister of Immigration and Cultural Communities, is considered equivalent to any of the aforementioned post-secondary diplomas; and
  • an attestation of studies for a post-secondary educational program of the Conservatoire de musique et d’art dramatique du Québec, the École du Barreau du Québec, the École nationale de police du Québec or the National Theatre School of Canada.

The following options are applicable for the keyword Diploma-Type.

  • Recognized secondary diploma
  • Recognized post-secondary diploma

Secondary keyword in subgroupSpecialty

Enter the description of the specialization.

Secondary keyword in subgroupDateCompleted

Enter the date on which the training course had successfully been completed leading to a diploma.

Secondary keyword in subgroupDateDiploma

Enter the date on which the diploma have been obtained if the taxpayer were awarded, by a university, a diploma that is a master's or doctoral degree, after having written an essay, dissertation or thesis required to earn such a diploma, and he began to hold eligible employment within the 24-month period following the awarding of the diploma.

Secondary keyword in subgroupEmployerAddress

Enter the company address of the employer.

Secondary keyword in subgroupTitle-Function

Enter the title or position or function.

Secondary keyword in subgroupDate-Start.nd

Enter the date on which the taxpayer began occupying this eligible employment.

Secondary keyword in subgroupEligIncome

If the taxpayer began to hold the eligible employment after March 20, 2012, and within the 24-month period following either
  • the date on which he/she successfully completed training leading to the awarding of a recognized post-secondary diploma; or
  • the date on which he/she was awarded, by a university, a diploma that is a master's or doctoral degree under an educational program requiring the writing of an essay, dissertation or thesis.
If the taxpayer meet those conditions, then the cumulative amount of the tax credit is $10,000.
In the other case, the cumulative amount is $8,000.

Eligible salary or wages
The income earned by an individual from all eligible employment in the year. To calculate the eligible salary or wages, add the amounts of all the salary, wages and other benefits related to all eligible employment. Then subtract from that total the portion of the deductions you claimed on lines 205 and 207 of the income tax return in respect of the eligible salary or wages.

The following options are applicable for the keyword EligIncome.

  • Cumulative amount entitled is $8,000
  • Cumulative amount entitled is $10,000

Secondary keyword in subgroupNewEmployment

IS the eligible employment a new job? (yes / no) Select "Yes" if the individual began to hold the eligible employment after March 20, 2012; if, in a previous year, he/she had already been entitled to this credit pertaining to an eligible employment that qualifies to a cumulative amount of $10,000; if he/she resided in a remote resource region of Quebec during the whole period which started at the end of this past year and ended at the end of 2021; and if the employment held is related to the area of specialization in which he/she obtained a recognized post-secondary diploma. If you have selected "Yes", the cumulative amount to which the individual is entitled as a tax credit is $10,000. Otherwise, it is $8,000.

Secondary keyword in subgroupInstitution-Name

Institution name

Secondary keyword in subgroupInstitut-Address

Institution address

Secondary keywordLimit-Credit.nd

Limit the amount of the tax credit for recent graduates working in remote resource regions (TP-776.1.ND L.20).