456 – Tax credits respecting the work premium

Basic conditions

To claim any of the refundable tax credits respecting the work premium (work premium, adapted work premium or supplement to the work premium [for former recipients of social assistance]), you must meet all of the following basic conditions:

  • You were resident in Québec on December 31, 2016, and are a Canadian citizen, an Indian (This link will open a new window) registered as such under the Indian Act, a permanent resident within the meaning of the Immigration and Refugee Protection Act or a person on whom Canada has conferred refugee protection under that Act.
  • You were born before January 1, 1999 (or you were born after December 31, 1998, and were in one of the following situations: you had a spouse on December 31, 2016; 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 or your spouse on December 31 (This link will open a new window), if applicable, is reporting employment income, a research grant, Wage Earner Protection Program (WEPP) payments or income from a business that was carried on by you or your spouse (or both of you), either independently or as a partner actively engaged in the business.
  • You did not transfer to your father or mother an amount as a child 18 or over enrolled in post-secondary studies (line 20 of Schedule S).
  • No one received a child assistance payment from Retraite Québec with regard to you, unless you turned 18 before December 1, 2016.
  • No one designated you as a dependent child on line 50 of Schedule P in order to claim the work premium or the adapted 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, on December 31, 2016, you were the mother or father of a child who lived with you).

You cannot claim any tax credit respecting the work premium if you were confined to a prison or similar institution on December 31, 2016, and your confinement lasted more than six months in 2016.

To claim any of these credits, complete Schedule P.

Advance payments of the tax credits respecting the work premium

If, in 2016, you received advance payments of any of the tax credits respecting the work premium (work premium, adapted work premium or supplement to the work premium [for former recipients of social assistance]), enter on line 441 the amount from box A (and, if applicable, the amount from box B) of your RL-19 slip.

Work income (Part A of Schedule P)

Do not include, on lines 10 and 30 of Schedule P, employment income consisting only of taxable benefits that you or your spouse on December 31 received because of previous employment. Such income is shown in box 211 of the RL-1 slip.

Designated dependent child (Part B of Schedule P)

For purposes of the work premium and adapted work premium, you can designate your child or that of spouse on December 31 as a dependent child if he or she is:

  • a child for whom you or your spouse on December 31 received a child assistance payment from Retraite Québec for the last month of 2016;
  • a child who was born after December 31, 1998, who was a full-time student pursuing vocational training at the secondary level or post-secondary studies in 2016, and for whom you or your spouse is claiming (or could have claimed had the child not earned income) an amount for a child under 18 enrolled in post-secondary studies (line 21 of Schedule A);
  • a child who was born before January 1, 1999, and who was a full-time student pursuing vocational training at the secondary level or post-secondary studies in 2016, for which he or she received an RL-8 slip on which an amount is shown in box A; or
  • a child who had not yet turned 18 at the end of 2016 and who ordinarily lived with you, does not have a child of his or her own with whom he or she lives, and is not recognized as an emancipated minor by a competent authority such as a court. Where custody of the child is shared under a judgment or written agreement, the child is deemed to have ordinarily lived with you only if, for the year, you or your spouse had custody at least 40% of the time.

You cannot designate as a dependent child a person who was confined to a prison or a similar institution on December 31, 2016, where his or her confinement in 2016 was longer than six months.

Your designated dependent child cannot claim any of the tax credits respecting the work premium for the year.

Family income (Part C of Schedule P)

Your family income is the amount on line 275 of your return. If you had a spouse on December 31, 2016, your family income is the amount on line 275 of your return plus the amount on line 275 of your spouse's return.

You or your spouse was not resident in Canada in 2016

If, for all or part of 2016, you or your spouse on December 31, 2016, was not resident in Canada, you must take into account, in determining your family income, all of the income that you and your spouse earned, including income earned while you or your spouse was not resident in Canada.

Supplement to the work premium (for former recipients of social assistance) (Part D of Schedule P)

Additional conditions

You may be entitled to a supplement of $200 per month if all of the following conditions are met:

  • The month in question is included in a period of transition to work (This link will open a new window).
  • You received basic social assistance benefits (last-resort financial assistance) as an adult during at least 36 of the 42 months immediately preceding your period of transition to work or you received financial assistance under the Youth Alternative Program.
  • Your employment income (plus, if applicable, the net income from a business that you carried on alone or as a partner actively engaged in the business) is at least $200 for the month.
  • For the first month of your period of transition to work, you held a valid claim slip issued by the Ministère du Travail, de l'Emploi et de la Solidarité sociale providing access to dental and pharmaceutical services, unless you received financial assistance under the Youth Alternative Program for the month before you began your period of transition to work.

To claim the supplement to the work premium (for former recipients of social assistance), complete parts D and F of Schedule P.

If you and your spouse on December 31 both received RL-5 slips with a number of months in box V, you must each complete your own Schedule P and enclose it with your respective returns.

Work premium (column 1 in Part E of Schedule P)

You are not entitled to the work premium if you are in either of the following situations:

If your work income is greater than the minimum amount applicable to your situation (see above), you must find, using one of the following tables, the maximum family income that corresponds to your family situation and work income. Compare this amount with your family income (line 54 of Schedule P). If your family income is equal to or greater than the maximum family income, you are not entitled to the work premium. If it is less than the maximum, complete column 1 in Part E of Schedule P.

Maximum family income for individuals with a spouse on December 31
Work income ($) 
[total of lines 29 and 49]
Maximum family income ($)
[with a designated dependent child]
Maximum family income ($)
[without a designated dependent child]
from 3,601 to 5,100 19,940 17,540
from 5,101 to 6,600 23,690 18,890
from 6,601 to 8,100 27,440 20,240
from 8,101 to 9,600 31,190 21,590
from 9,601 to 11,100 34,940 22,940
from 11,101 to 12,600 38,690 24,290
from 12,601 to 14,100 42,440 25,640
from 14,101 to 16,190 or more 47,665 27,521
Maximum family income for individuals without a spouse on December 31
Work income ($)
[line 29]
Maximum family income ($) 
[with a
designated dependent child]
Maximum family income ($) 
[without a
designated dependent child]
from 2,401 to 3,900 14,964 11,814
from 3,901 to 5,400 19,464 13,164
from 5,401 to 6,900 23,964 14,514
from 6,901 to 8,400 28,464 15,864
from 8,401 to 10,464 or more 34,656 17,722

Adapted work premium (column 2 in Part E of Schedule P)


Additional conditions

You can claim the adapted work premium if you or, if applicable, your spouse on December 31 (This link will open a new window),

  • received, in 2016 or in one of the preceding five years, an allowance under the Social Solidarity Program because of a severely limited capacity for employment; or
  • was entitled, in 2016, to the amount for a severe and prolonged impairment in mental or physical functions (see the instructions for line 376).

If you are eligible for the adapted work premium, you can claim either the work premium or the adapted work premium, whichever is greater.

You are not entitled to the adapted work premium if your work income (line 29 if you did not have a spouse on December 31, or the total of lines 29 and 49 if you did) is $1,200 or less.

If your work income is over $1,200, you must find, using one of the following tables, the maximum family income that corresponds to your family situation and work income. Compare this amount with your family income (line 54 of Schedule P). If your family income is equal to or greater than the maximum family income, you are not entitled to the adapted work premium. If it is less than the maximum, complete column 2 in Part E of Schedule P.

Maximum family income for individuals with a spouse on December 31
Work income ($)
[total of
lines 29 and 49]
Maximum family income ($) 
[with a
designated dependent child]
Maximum family income ($) 
[without a 
designated dependent child]
from 1,201 to 2,700 22,444 21,094
from 2,701 to 4,200 25,444 22,744
from 4,201 to 5,700 28,444 24,394
from 5,701 to 7,200 31,444 26,044
from 7,201 to 8,700 34,444 27,694
from 8,701 to 10,200 37,444 29,344
from 10,201 to 11,700 40,444 30,994
from 11,701 to 13,200 43,444 32,644
from 13,201 to 14,700 46,444 34,294
from 14,701 to 16,200 49,444 35,944
from 16,201 to 17,700 52,444 37,594
from 17,701 to 19,444 or more 55,932 39,512
Maximum family income for individuals without a spouse on December 31
Work income ($)
[line 29]
Maximum family income ($) 
[with a
designated dependent child]
Maximum family income ($) 
[without a
designated dependent child]
from 1,201 to 2,700 17,116 15,016
from 2,701 to 4,200 20,866 16,666
from 4,201 to 5,700 24,616 18,316
from 5,701 to 7,200 28,366 19,966
from 7,201 to 8,700 32,116 21,616
from 8,701 to 10,200 35,866 23,266
from 10,201 to 11,700 39,616 24,916
from 11,701 to 13,366 or more 43,781 26,749
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