You can claim this non-refundable tax credit if:
- You were resident in a remote resource region of Québec on December 31 of the year covered by the claim
- You normally worked in a remote resource region for a business that your employer carried on in the region and
- Your duties were related to the field of specialization in which you successfully completed training leading to a recognized diploma
and either:
- You began to hold eligible employment in the 24 months following the date on which you either:
- Successfully completed training leading to a recognized diploma or
- Obtained a master's or doctoral degree
or
- You were entitled to this tax credit for a previous year and you were resident in a remote resource region of Québec throughout the period:
- Beginning at the end of that previous year and
- Ending on December 31 of the year covered by the claim