456 – Tax credits respecting the work premium

Basic requirements

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 requirements:

  • You were resident in Québec on December 31, 2018, and are a Canadian citizen, an Indian 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, 2001 (or you were born after December 31, 2000, and one of the following applies to your situation: you had a spouse on December 31, 2018; 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, 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 and/or your spouse, 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, 2018.
  • 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 (if you were a full-time student, you are not entitled to the tax credits respecting the work premium unless, on December 31, 2018, you were the mother or father of a child who lived with you).

You cannot claim any of the tax credits respecting the work premium if you were confined to a prison or similar institution on December 31, 2018, and your confinement lasted more than 183 days in 2018.

Claiming the credits

Complete Schedule P to make sure that you receive the full amount you are entitled to.

Advance payments of the tax credits respecting the work premium

If, in 2018, 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. This 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 2018;
  • a child who was born after December 31, 2000, who was a full-time student pursuing vocational training at the secondary level or post-secondary studies in 2018, 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, 2001, and who, in 2018, was a full-time student pursuing vocational training at the secondary level or post-secondary studies for which he or she received an RL-8 slip with an amount in box A; or
  • a child who had not yet turned 18 at the end of 2018 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 last month of 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, 2018, where his or her confinement in 2018 was longer than 183 days.

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, 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 2018

If, for all or part of 2018, you or your spouse on December 31 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 requirements

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

  • The month in question is included in a period of transition to work.
  • You received basic social assistance benefits (last-resort financial assistance) as an adult during at least 24 of the 30 months immediately preceding your period of transition to work or you received financial assistance under the Youth Alternative Program or the Aim for Employment 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 or the Aim for Employment 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 either of the following statements applies to your situation:

  • You had a spouse on December 31 and your work income (total of lines 29 and 49 of Schedule P) is $3,600 or less. 
  • You did not have a spouse on December 31 and your work income (line 29 of Schedule P) is $2,400 or less.

If your work income is greater than the applicable amount above, use the tables below to determine the maximum family income that corresponds to your family situation and work income. Compare this amount to 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 ($)
[without a designated dependent child]
from 3,601 to 5,100 20,106 17,766
from 5,101 to 6,600 23,856 19,176
from 6,601 to 8,100 27,606 20,586
from 8,101 to 9,600 31,356 21,996
from 9,601 to 11,100 35,106 23,406
from 11,101 to 12,600 38,856 24,816
from 12,601 to 14,100 42,606 26,226
from 14,101 to 16,356 or more 48,246 28,347
Maximum family income for individuals without a spouse on December 31
Work income ($)
[line 29]
Maximum family income ($) 
[with a
designated dependent child]
Maximum family income ($) 
[without a
designated dependent child]
from 2,401 to 3,900 15,074 11,984
from 3,901 to 5,400 19,574 13,394
from 5,401 to 6,900 24,074 14,804
from 6,901 to 8,400 28,574 16,214
from 8,401 to 10,574 or more 35,096 18,258

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

Additional requirements

You can claim the adapted work premium if you or, if applicable, your spouse on December 31,

  • received, in 2018 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 2018, 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, use one of the tables below to determine the maximum family income that corresponds to your family situation and work income. Compare your family income (line 54 of Schedule P) to the maximum. If your family income is equal to or greater than the maximum, 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 ($) 
[without a 
designated dependent child]
from 1,201 to 2,700 22,694 21,404
from 2,701 to 4,200 25,694 23,114
from 4,201 to 5,700 28,694 24,824
from 5,701 to 7,200 31,694 26,534
from 7,201 to 8,700 34,694 28,244
from 8,701 to 10,200 37,694 29,954
from 10,201 to 11,700 40,694 31,664
from 11,701 to 13,200 43,694 35,084
from 13,201 to 14,700 46,694 34,382
from 14,701 to 16,200 49,694 36,794
from 16,201 to 17,700 52,694 38,504
from 17,701 to 19,694 or more 56,682 40,777
Maximum family income for individuals without a spouse on December 31
Work income ($)
[line 29]
Maximum family income ($) 
[with a
designated dependent child]
Maximum family income ($) 
[without a
designated dependent child]
from 1,201 to 2,700 17,286 15,246
from 2,701 to 4,200 21,036 16,956
from 4,201 to 5,700 24,786 18,666
from 5,701 to 7,200 28,536 20,376
from 7,201 to 8,700 32,286 22,086
from 8,701 to 10,200 36,036 23,796
from 10,201 to 11,700 39,786 25,506
from 11,701 to 13,536 or more 44,376 27,599

Splitting the work premium or the adapted work premium

You and your spouse on December 31, 2018, can split the work premium or the adapted work premium. To do so, you must each complete your own Schedule P.

If you or your spouse on December 31, 2018, received advance payments of the work premium, the person who received them should claim the work premium in his or her income tax return.

If you receive an overpayment in 2018 and, at the end of the year, are unable to repay that amount as income tax, the person considered to be your spouse at that time for purposes of the work premium or the adapted work premium will be jointly liable for paying the tax. 

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