Description

The work premium tax credits are refundable tax credits you can claim in Schedule P of your income tax return. You can claim a refundable tax credit even if you have no income tax to pay. 

If you are entitled to the work premium, you may also be entitled to the supplement to the work premium.

Benefit Amount

The amount of the work premium tax credits is based on your work income, family income and family situation.

Visit revenuquebec.ca for current amounts.

Eligibility Criteria

To get any of the work premium tax credits for a given year, you must meet all the following basic requirements:

• On December 31 of the year, you lived in Québec and one of:
  • A Canadian citizen,
  • An indigenous person.
  • A permanent resident.
  • A person on whom Canada has conferred refugee protection.
• On December 31 of the year, you were 18 or older. If you were under 18, you are still eligible if one of the below is true:
  • You had a spouse on December 31.
  • You are the father or mother of a child who lives with you.
  • You have been recognized as an emancipated minor by a competent authority.
• You (or your spouse on December 31) are reporting one of:
  • Employment income.
  • A research grant.
  • Wage Earner Protection Program (WEPP) payments.
  • Income from a business that was carried on by you and/or your spouse, either independently or as a partner actively engaged in the business.
• You did not transfer an amount to your father or mother, as a child 18 or over enrolled in post-secondary studies (line 20 of Schedule S for the year).
• No one got the family allowance from Retraite Québec with regard to you, unless you turned 18 before December 1 of the year.
• No one designated you as a dependent child for purposes of the work premium or adapted work premium.
• You were not a full-time student (if you were a full-time student, you are not entitled to the tax credits respecting the work premium unless you were the mother or father of a child living with you on December 31 of the year).

If you meet this eligibility, review requirements for the individual credits at the bottom of the Work Premium Tax Credits Homepage.

Application Process

You do not need to apply for this benefit, just file your tax return – they are paid automatically.