Work Premium Tax Credits

The work premium tax credits are refundable tax credits designed to encourage you to join or stay in the labour market.

If you are entitled to the work premium, you may also be entitled to the supplement to the work premium.

However, if you or your spouse has a severely limited capacity for employment, it may be more advantageous for you to claim the adapted work premium.

Note

If both you and your spouse meet the requirements for claiming one of the work premium tax credits, only one of you can claim it on behalf of both of you. This does not apply if either of you is claiming the supplement to the work premium.

Eligibility requirements

To claim any of the work premium tax credits for 2017, you must meet the following basic requirements:

  • You were resident in Québec on December 31, 2017.
  • You are:
    • a Canadian citizen,
    • an Indian,
    • a permanent resident, or
    • a person on whom Canada has conferred refugee protection.
  • You were 18 or older on the first day of the month in which you filed your application. If you were under 18, you are still eligible if:
    • no one is entitled to receive the child assistance payment with regard to you for the current year,
    • you are the father or mother of a child who lives with you,
    • you have been recognized as an emancipated minor by a competent authority, or
    • you had a spouse on December 31;
  • You did not transfer an amount as a child 18 or over enrolled in post-secondary studies to your father or mother.
  • No one received a child assistance payment from Retraite Québec with regard to you, unless you turned 18 before December 1, 2017.
  • No one designated you as a dependent child to claim a tax credit respecting the 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) are 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 and/or your spouse, either independently or as a partner actively engaged in the business.
Work premium

You can claim the work premium for 2017 if, in addition to the basic requirements, you meet all of the requirements below:

  • Your annual work income is:
    • over $2,400 if you are a person living alone or a single parent,
    • over $3,600 when added to that of your spouse, whether or not you have any children
  • Your annual family income is less than the following amounts:

    Family situation Maximum family income to be eligible for the work premium – 2017 taxation year
    Person living alone $17,801.40
    Couple without children $27,631.20
    Single parent $34,824.00
    Couple with at least one child $47,868.00
    Note

    For your family to be considered a couple with at least one child, your child must be under 18 or, if the child is 18 or over, he or she must be enrolled in vocational training at the secondary level or in a post-secondary program.

Adapted work premium

You can claim the adapted work premium for 2017 if, in addition to the basic requirements, you meet both of the requirements below:

  • Your annual work income is over $1,200.
  • Your annual family income is less than the appropriate amount from the table:
Family situation Maximum family 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 $43,998.00
Couple with at least one child $56,196.00
Note
  • For a couple to be considered to have 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.
  • 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 requirements:

  • 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 (provided you have filed a Certificate Respecting an Impairment [form TP-752.0.14-V] or a copy of a Disability Tax Credit Certificate [federal form T2201]).
Supplement to the work premium

You can claim the supplement to the work premium for 2017 if, in addition to the basic requirements, you meet all of the requirements below:

  • You are claiming the supplement for a month that is included in a period of transition to work.
  • You received last-resort financial assistance or financial assistance under the Youth Alternative Program or the Aim for Employment Program during at least 36 of the 42 months immediately before the start of the period of transition to work;
  • In the first month in which you were no longer eligible for the  Social Assistance Program or the Social Solidarity Program, 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 Youth Alternative Program or the Aim for Employment Program).
  • Your work income is at least $200 for the month for which you are claiming the supplement to the work premium and you do not receive last-resort financial assistance or financial assistance under the Youth Alternative Program or the Aim for Employment Program.

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, and your confinement lasted more than 183 days in 2017.

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