Requirements for Claiming the Work Premium

You can claim the 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, or
    • a person on whom Canada has conferred refugee protection.
  • You were at least 18 on December 31, 2017 (if you were under 18, you must have either had a spouse on December 31, been the father or mother of a child who lives with you, or been recognized as an emancipated minor by a competent authority).
  • 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, 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 is:
    • over $2,400 if you are a person living alone or the head of a single-parent family,
    • 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 situationMaximum annual 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 family$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.

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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