Calculation of the Quebec work premium (Schedule P) for disabled persons enrolled in part-time studies

Program(s) affected: T1 Document created: 04 20, 2015 Tax year(s): 2015 Document last modified: Version(s): 19.20 Problem status: N/A

My client is enrolled in part-time studies, but is deemed to be pursuing studies on a full-time basis for the purposes of the Loans and Bursaries Program. Since my client earned employment income, DT Max calculated the tax credits respecting the work premium on line 456 of the Québec tax return. Is my client eligible for this credit?

Starting with the 2015 tax year, a full-time student cannot claim the Quebec tax credits respecting the work premium. Taxpayers having a major functional disability within the meaning of the Regulation respecting financial assistance for education expenses who are pursuing studies on a part-time basis are deemed to be full-time students for the purposes of this credit. If this applies to your client, then he or she is not eligible for the credit.

To remove the credit, please proceed as follows:

• Use the keyword Override and enter "0" on line 456 of the Quebec tax return.

• Starting with version 19.30 (for tax years 2016 or later), use the keyword Optimize with the option "TP1 - Work Premium - Schedule P" and select "Do not claim".