Requirements for Claiming the Work Premium

You may claim the work premium if you meet all of the following requirements:

• You were resident in Québec on December 31 of the year for which you make an application.
• You are:
  • a Canadian citizen
  • an Indian (This link will open a new window)
  • a permanent resident
  • a person on whom Canada has conferred refugee protection
• You were at least 18 on December 31 of the year for which you are claiming the credit (if you were not 18, you must meet one of the following conditions: you had a spouse on December 31 (This link will open a new window), you are the father or mother of a child who lives with you, or you were recognized as an emancipated minor by a competent authority).
• You were not confined to a prison or similar institution on December 31 of the year for which you claim the premium, nor did you spend more than six months there in the year.
• You did not transfer to your father or mother an amount as a child 18 or over enrolled in post-secondary studies.
• No one received, with regard to you, a child assistance payment from the Régie des rentes du Québec, unless you were 18 before December 1 of the year for which you are claiming the credit.
• No one designated you as a dependent child to claim a tax credit respecting the work premium.
• Your annual work income is:
  • over $2,400 if you are a person living alone or a single-parent family,
  • over $3,600 if you are a couple with or without children.

Your annual family income is lower than the following amounts:

Note

If you are a couple with a least one child, your child must be under 18 or, if the child is 18 or over, he or she must be enrolled in vocational training at the secondary level or in a post-secondary program.