The work premium tax credits are refundable tax credits you can claim in Schedule P of your income tax return. You can claim a refundable tax credit even if you have no income tax to pay. 

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, the adapted work premium may be more advantageous for you.

For more information about the work premium tax credits, see the following pages: