Claiming the Work Premium Tax Credits

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If you meet the eligibility requirements, you may be eligible for the work premium tax credits. To receive them, you can:

  • complete Schedule P when you file your income tax return to make sure you receive the full amount you are entitled to; or
  • apply for advance payments.
Note

The amount to which you are entitled is the same whether you claim the credit when you file your income tax return or apply for advance payments. However, your advance payments will not be 100% of the work premium to which you expect to be entitled for the year. For more information, see Advance Payments of the Work Premium Tax Credits.

Splitting the work premium or the adapted work premium

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

If you or your spouse on December 31 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 a given year and are unable to repay it at the end of that year, 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 repaying it.

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