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Refundable Tax Credit Respecting the Work Premium
Quebec Taxation Ac s. 1029.8.116.5
The tax credit respecting the work premium is calculated on Schedule P of the tax return. See the Quebec income tax return forms.
People with income from employment or from carrying on a business may apply for the work premium, which is calculated based on income and dependents. For more information see the Quebec Revenue Ministry Work Premium web page. Calcul@ide, on the Regie des Rentes Quebec (RRQ) website, will help you estimate the amount of refundable tax credit you will receive for the Work Premium.
Since 2015, full-time students are not eligible for the work premium or the adapted work premium unless they are, at the end of the taxation year, the parent of a child that lives with them. For more information see the Revenue Quebec information on Advance Payments of the Work Premium Tax Credits.
The formula for calculating the work premium tax credit is
(A x B) - (10% x C)
B = amount by which the lesser of work income or threshold C exceeds the factors below for Schedule P Line 70. If there is no excess, the result of B is zero - there is not sufficient work income to receive the work premium tax credit.
C = excess of family income over thresholds shown below for Schedule P Line 80. If there is no excess, the result of C is zero, so there is no reduction to A x B.
See the 2022 factors related to A, B and C in the tables below.
The maximum amounts and thresholds can be found in the Quebec Parameters of the Personal Income Tax System bulletins.
Revenu Quebec ResourcesTax Credits - Refundable and Non-refundable
Revised: December 12, 2022
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