Eligibility Requirements for the Work Premium Tax Credits
To receive any of the work premium tax credits for a given year, you must meet all the following basic requirements:
- On December 31 of the year, you were resident in Québec and:
- a Canadian citizen,
- an Indian,
- a permanent resident, or
- a person on whom Canada has conferred refugee protection.
- On December 31 of the year, you were 18 or older. If you were under 18, you are still eligible if:
- you had a spouse on December 31,
- you are the father or mother of a child who lives with you, or
- you have been recognized as an emancipated minor by a competent authority.
- You (or your spouse on December 31) are 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 an amount as a child 18 or over enrolled in post-secondary studies to your father or mother (line 20 of Schedule S for the year).
- No one received the family allowance from Retraite Québec with regard to you, unless you turned 18 before December 1 of the year.
- No one designated you as a dependent child for purposes of the work premium or 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 of the year).
Note
You cannot receive any of the work premium tax credits if you were confined to a prison or similar institution on December 31 of the year in question and you were confined for more than 183 days in the year.
Work premium
You may be entitled to the work premium for the 2022 taxation year 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 appropriate amount from the table below.
| Family situation | Maximum family income |
|---|---|
| Person living alone | $21,490 |
| Couple without children | $33,403 |
| Single parent | $37,752 |
| Couple with at least one child | $51,893 |
Note
If you designate a dependent child, he or she must be under 18 or, if he or she 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 may be entitled to the adapted work premium if, in addition to the basic requirements, you meet both of the requirements below:
- Your or your spouse's annual work income is over $1,200.
- Your annual family income is less than the appropriate amount from the table below.
| Family situation | Maximum family income |
|---|---|
| Person living alone | $35,453 |
| Couple without children | $54,573 |
| Single parent | $51,999 |
| Couple with at least one child | $69,048 |
Notes
- If you designate a dependent child, he or she must be under 18 or, if he or she is 18 or over, he or she must be 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 will receive the greater of the two.
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 (for former recipients of last-resort financial assistance or financial assistance under the Aim for Employment Program)
You may be eligible for the supplement to the work premium 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 Aim for Employment Program during at least 24 of the 30 months immediately before the start of the period of transition to work;
- For the first month of your period of transition to work, 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.
- Your work income is at least $200 for the month for which you are claiming the supplement to the work premium.