Le Québec économique 10 - Chapitre 15 - Fiscalité et travail au Québec : entre incitation et soutien du revenu
To encourage participation in the labour market, the Quebec and federal governments have introduced tax credits that increase the disposable income of certain workers. For example, the Canada Workers' Allowance, which was enhanced in the 2021 federal budget, is aimed at low and middle income workers, as is the Quebec government's Work Premium. In some cases, it is possible to benefit from both measures. In addition, depending on their situation and age, Quebec workers may also have access to the Tax Shield and the Career Extension Tax Credit. In a context of labour scarcity and structural changes in the labour market, there is renewed interest in the tax measures deployed by the federal and Quebec governments to encourage work. This paper describes the measures in place to increase the disposable income of certain groups of workers and suggests some ways to increase their financial incentive.