Requirements for Claiming the Adapted Work Premium

You can claim the adapted work premium for the 2017 taxation year if you meet all of the following requirements:

  • You were resident in Québec on December 31, 2017.
  • You are: 
    • a Canadian citizen 
    • an Indian
    • a permanent resident
    • a person on whom Canada has conferred refugee protection 
  • You were 18 or older on December 31, 2017 or you were under 18 and were in one of the following situations: 
    • You had a spouse on December 31 of that year.
    • You were the father or mother of a child who lived with you.
    • You were recognized as an emancipated minor by a competent authority.
  • 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, 2017.
  • No one designated you as a dependent child 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 you were the mother or father of a child living with you on December 31).
  • You or your spouse on December 31, if applicable, is reporting, for the purposes of calculating the work premium, 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.
  • Your annual work income (the amount from line 29 of Schedule P if you did not have a spouse on December 31 or, if you did, the total of the amounts from lines 29 and 49) is over $1,200.
  • Your annual family income is lower than the following amounts, as applicable:

    Family situationMaximum annual income to be eligible for the adapted work premium – 2017 taxation year
    Person living alone$26,878.80
    Couple without children$39,697.20
    Single-parent family$43,998.00
    Couple with at least one child$56,196.00
    1. For a couple to be considered as having at least one child, the child in question must be either:

      • under 18; or
      • enrolled in vocational training at the secondary level or in a post-secondary program.
    2. If you are entitled to both the work premium and the adapted work premium, you can apply for the greater of the two amounts.

You must also meet one of the following conditions:

  • During the year or in one of the last five years, you or your spouse received an allowance under the Social Solidarity Program because of a severely limited capacity for employment.
  • For the year, you or your spouse is entitled to the amount for a severe and prolonged impairment in mental or physical functions. 

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, 2017, or if you spent more than six months there in 2017.

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