Quebec Work Premium Tax Credits

You may qualify if on December 31 you were 18 or older (with exceptions), lived in Quebec, were a Canadian citizen or had recognized status, reported employment or business income, were not a full-time student (unless you had a child living with you), and your work income was over $2,400 (single) or $3,600 (couple). For the adapted work premium, you or your spouse must have a severely limited capacity for employment and work income over $1,200.

Your Quebec income tax return with Schedule P, proof of employment or business income, and (for the adapted premium) documentation of a severely limited capacity for employment.

Claim the work premium on your Quebec income tax return (Schedule P). If you or your spouse has a severely limited capacity for employment, claim the adapted work premium for a potentially higher amount.

A common mistake is not claiming the adapted work premium when you have a disability, which can be higher than the regular premium. Another is not meeting the minimum work income threshold. People also miss that being a full-time student usually disqualifies you unless you have a child living with you.