Requirements for Claiming the Supplement to the Work Premium
You may be entitled to the supplement to the work premium if you meet all of the following conditions:
- You were resident in Québec on December 31 of the year for which you make an application.
- You are one of the following:
- 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 18 or older on December 31 of the year for which you are claiming the premium or you were under 18 on December 31 and were in one of the following situations:
- you had a spouse on December 31 (This link will open a new window)
- you were the father or mother of a child who lived with you ; or
- you were recognized as an emancipated minor by a competent authority such as a court.
- 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 a child assistance payment from Retraite Québec with regard to you, unless you reached the age of 18 before December 1 of the year for which you are claiming the premium.
- No one designated you as a dependent child to claim a tax credit respecting the work premium.
- You were not a full-time student (This link will open a new window) (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).
- The month in question is included in a period of transition to work (This link will open a new window).
- You received last-resort financial assistance or financial assistance under the Alternative jeunesse program during at least 36 of the 42 months preceding the month you ceased to receive the assistance because you or your spouse earned work income.
- In the first month in which you were no longer eligible for the Social Assistance Program (This link will open a new window) or the Social Solidarity Program (This link will open a new window), you held a claim booklet issued by the Ministère du Travail, de l'Emploi et de la Solidarité sociale that entitled you to certain dental and pharmaceutical services (unless you received financial assistance under the Alternative jeunesse program)
- Your work income is at least $200 for the month for which you are claiming the supplement to the work premium.
Note that you cannot claim any of the tax credits respecting the work premium if you were confined in a prison or similar institution on December 31, 2016, and your confinement lasted more than six months in 2016.