Schedule P

This schedule is to be completed if you meet the conditions for claiming one or more of the following tax credits : the work premium, the adopted work premium and the supplement to the work premium. For more information please refer the guide in Revenue Quebec website.

Box 5 - If you meet the eligibility conditions for tax shield and are claiming it then you need to check box 5.

A. Work Income

Line 10 : Amount from line 101 of your return, plus the amount from line 105 if it is positive, minus the amount from box 211 of your RL-1 slip, if applicable

To calculate the net amount of a research grant received in 2016, subtract the total of the following expenses (up to the amount of the grant) from the amount shown in this respect in box O of your RL-1 slip:

• expenses incurred in 2015, after you obtained confirmation that you would receive the grant,

• expenses incurred in 2016, and

• expenses incurred in 2017.

Such expenses must have been incurred to carry out the research concerned and must not have been used to reduce the amount of a research grant received for a year other than 2016.

If you received Wage Earner Protection Program (WEPP) payments, enter the amount shown in this respect in box O of the RL-1 slip.

Line 22 : Amount giving entitlement to a deduction on line 293 of your return for any of the above sources of income

If you have a spouse as on December 31'2016 data is to be inserted in following line numbers too as specified :

Line 30 : Amount from line 101 of your spouse's return, plus the amount from line 105 if it is positive, minus the amount from box 211 of your spouse's RL-1 slip, if applicable

Same details to be entered for your spouse as specified in line 13

If your spouse received Wage Earner Protection Program (WEPP) payments, enter the amount shown in this respect in box O of the RL-1 slip.

Line 42 : Amount giving entitlement to a deduction on line 293 of your spouse's return for any of the above sources of income

B. Information about a designated dependent child

For purposes of work premium and adapted work premium, you can designate your child or that of your spouse on December 31 as a dependent child provided you meet the specified conditions. For more information please refer point 456 of the TP1 guide.

Line 50 : If eligibility conditions are met then enter the last name and the first name of the designated dependent child

C. Family income

This amount will automatically flow from line 275 of your TP1 return

If you have a spouse as on December 31'2016 then this amount will come from line 275 of your spouse's TP1 return

D. Supplement to the work premium (for former recipients of social assistance)

You may be entitled to a supplement of $200 per month if all of the eligibility conditions specified in point 456 of the TP1 guide are met:

If you have received RL-5 slip then enter the number of months from box V of the slip.

If you and your spouse on December 31 both received RL-5 slips with a number of months in box V, you must each complete your own Schedule P and enclose it with your respective returns.

The actual number of months for which the eligibility conditions as specified in the guide are met are to be entered in this box

E. Work premium and adapted work premium

If the eligibility conditions are met then based on data entered in parts A, B, C & D, part E is auto calculated by the software and in line 87 of part E the work premium / adopted work premium is auto filled.

F. Tax credit respecting the work premium

Based on the details entered in the form in line 90 the tax credit respecting the work premium is computed. The result from line 90 is carried to line 456 of TP1 return.

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