The Work Premium, Adapted Work Premium and Supplement to the Work Premium
IN-245-V

This publication provides information about the work premium, adapted work premium and supplement to the work premium. These refundable tax credits may be claimed in the income tax return under certain conditions.

Important

Changes in the eligibility requirements

Starting in 2015, full-time students will no longer be eligible for the work premium or the adapted work premium unless they are, at the end of the year, the parent of a child that lives with them.

A full-time student is a student pursuing vocational training at the secondary level or post-secondary studies who is in either of the following situations:

  • In the year, the student begins and completes a term during which he or she must devote a minimum of 9 hours per week to classes or coursework.
  • The student has a major functional deficiency within the meaning of the Regulation respecting financial assistance for education expenses, and he or she begins and completes, in the year, a term during which he or she receives a minimum of 20 hours of instruction per month.

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