Working for a low income can qualify you for a premium. In Quebec, a person who works but earns a modest income can receive not one but two refundable tax credits designed to reward work. "Refundable" means the money is paid to you even if you owe no tax.
The Work Premium is the Quebec measure. It is a refundable tax credit from Revenu Québec for low- or modest-income workers. To qualify, you must be resident in Quebec on December 31, be 18 or older, report employment income, and have family income below the applicable threshold, according to Revenu Québec. You must also be a Canadian citizen, permanent resident, protected person (refugee), or registered Indian — so temporary residents are not eligible — and not be a full-time student (unless you are a parent).
How you get it. You do not have to file a separate application: the Work Premium is claimed on Schedule P of your Quebec income tax return, and the amount is calculated from your income. If you would rather not wait for your tax refund, you can request advance payments — part of the premium paid ahead, during the year, through My Account.
There is also a federal premium. The Canada Workers Benefit (CWB) is the federal equivalent, also refundable, claimed on your federal return (line 45300), according to the Canada Revenue Agency. Advance payments exist too (the Advanced CWB).
Careful: in Quebec, the CWB does not have the same amounts as elsewhere. Quebec has an agreement with the federal government to adjust the CWB so it harmonizes with the Work Premium. As a result, the "up to $2,800" figures you see circulating online are for other provinces and do not apply in Quebec. Rely on your actual calculation, not a number from a general website.
The amounts depend on your situation. For both premiums, the sum varies with your employment income, your family income, and your situation (single, couple, with or without children). The up-to-date tables are on the Revenu Québec Work Premium page and on the federal CWB page.
Good to know for newcomers. The golden rule is simple: file both of your tax returns (federal and provincial) every year, even on a small income — that is how these premiums, and your other credits, are paid to you. If you are a temporary resident, you are not yet entitled to Quebec's Work Premium; that will come once you are a permanent resident. Our guide to taxes for newcomers explains how to file your returns.
