Any eligible individual.
A full-time student (see definitions) is not entitled to the work premium, unless he or she is the parent of a child who lives with him or her.
To be entitled to the work premium, an individual must meet all the following conditions:
- The individual resides in Québec on December 31 of the taxation year for which the work premium is being claimed, and has one of the following statuses:
- Canadian citizen;
- permanent resident;
- person on whom Canada has conferred refugee protection.
- The individual is 18 or over on December 31 of the year for which the work premium is being claimed unless, at that time, he or she has a spouse, is the father or mother of a dependent child and lives with the child, or is recognized as an emancipated minor by a competent authority such as a court;
- The individual or, where applicable, the individual’s spouse on December 31 is reporting employment income, a research grant, benefits under the Wage Earner Protection Program, or income from a business that the individual or the individual’s spouse operated alone or as a partner actively involved in the business;
- The individual’s work income is over
- $2,400 for a person living alone or a single-parent family,
- $3,600 for a couple with or without children,
- The annual income of the individual’s household is lower than
- $17,721.60 for a person living alone,
- $27,521 for a couple without children,
- $34,656 for a single-parent family,
- $47,665 for a couple with at least one dependent child;
- The individual has not transferred to his or her mother or father an amount for a child 18 or over enrolled in post-secondary studies (Schedule S);
- No one received the child assistance payment from Retraite Québec with regard to the individual, unless the individual reached age 18 before December 1 of the year for which the work premium is being claimed;
- No one designated the individual as a dependent child for the purposes of claiming one of the tax credits respecting the work premium (Schedule P);
- At the end of the year, the individual was not confined to a prison or similar institution or, if the individual was so confined, did not spend more than 6 months there during the year.
To claim the work premium, an individual must complete Schedule P - Tax Credits Respecting the Work Premium of the personal income tax return, enclose it with the return, and file these documents with Revenu Québec.
Individuals who have applied for advance payments of the work premium for a given year have to indicate in the tax return the total of advance payments received during the year and complete Schedule P to calculate the exact amount of the work premium to which they are entitled.