Ah, retirement! For many people, it represents an opportunity to enjoy a wealth of pleasant activities. However, we know that filing your income tax return is probably not at the top of the list. Nevertheless, this task could become more interesting if you applied for certain tax credits that could pay off in a big way.
Certain credits are refundable, which means that they entitle you to a tax refund. Others are non-refundable, which means that they reduce the amount of taxes you must pay. They lose their value if you do not have any taxes to pay. Certain credits can be transferred between spouses, and others can even be carried forward.
While you can apply for certain credits on your provincial income tax return (filed with Revenu Québec), you can apply for other credits on your federal income tax return (filed with the Canada Revenue Agency). Sometimes, you can apply for the same credit on both returns.
Here are some examples of credits to which you could be entitled, based on your situation :
| Type of credit | Who is entitled? | Provincial or federal income tax return? | Refundable or not? |
|---|
| Solidarity Tax Credit | Persons aged 18 or over and low‑ or middle‑income households. | Provincial | Refundable |
| GST/HST credit | Persons aged 19 or over and low‑ or middle‑income households. | Federal | Refundable |
| Tax credit for career extension | Persons aged 60 or over who remain on the labour market or are returning to it As of the 2025 fiscal year, the credits will only apply to persons aged 65 or over as at 31 December. | Provincial | Non-refundable |
| Age tax credit | Persons aged 65 or over with low‑ or middle‑income | Provincial and federal | Non-refundable |
| Pension income amount | Persons aged 65 or over Persons under age 65 if, as applicable: - the income is received following a spouse's death;
- the person received a life annuity from a registered pension plan.
| Federal | Non-refundable |
| Amount based on age, amount for a person living alone and amount for retirement income | Persons aged 65 or over | Provincial | Non-refundable |
| Tax credit for home support services for seniors | Persons aged 70 or over | Provincial | Refundable |
| Senior assistance tax credit | Persons aged 70 or over | Provincial | Refundable |
| Independent living tax credit for seniors | Persons aged 70 or over | Provincial | Refundable |
Consult the Guide des mesures fiscales 
(Guide to Tax Measures; French only) (Aînés section [Senior section; French only]), which contains additional information on the different tax credits listed above.
Consider also checking the list of all credits offered by the provincial and federal governments.
Other useful information