Becoming a parent.

Work premium

Revenu Québec

Claiming the Work Premium

Clientele
Anyone who resided in Québec on December 31 of the year concerned by the application and had the status of Canadian citizen, Indian, permanent resident or refugee.

Requirements
To be entitled to the work premium, you must meet the following requirements:

  • You were at least 18 years old on December 31 of the year concerned or, at that time, had a spouse, were the mother or father of a child who lived with you, or were recognized as an emancipated minor by a competent authority such as a court.
  • You declared employment income, a research grant, benefits under the Wage Earner Protection Program, or income from a business that you or your spouse operated alone or as a partner actively involved in the business. Your spouse on December 31 (see Definitions) of the year concerned can meet this requirement if you do not.
  • Your employment income for the year was more than:
    • $2400 for a single person or a single-parent family
    • $3600 for a couple with or without dependent children
  • Your family income for the year concerned was less than: 
    • $17,721.60 for a single person
    • $27,521 for a couple with no dependent children
    • $34,656 for a single-parent family
    • $47,665 for a couple with at least one dependent child
  • You did not transfer to your mother or father an amount for a major child enrolled in post-secondary studies (Schedule S).
  • No one received a child assistance payment from Retraite Québec on your behalf, unless you turned 18 before December 1 of the year concerned.
  • No one designated you as a dependent child to claim the work premium.
  • You were not confined to a prison or similar institution on December 31 of the year concerned, or if so, were not confined for more than 6 months of that year.

Note
Full-time students (see Definitions) are not eligible for the work premium, unless they are the mother or father of a child who lives with them.

To claim the work premium, complete Schedule P - Tax Credits Respecting the Work Premium with your income tax return, and send with your return to Revenu Québec.

If you applied for advance payments of the work premium for that year, indicate in your tax return the total amount of advance payments received. You must also complete Schedule P to calculate the exact amount of the work premium to which you are entitled.

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