On December 31 of the year, you were resident in Québec and:
a Canadian citizen,
an Indian,
a permanent resident, or
a person on whom Canada has conferred refugee protection.
On December 31 of the year, you were 18 or older. If you were under 18, you are still eligible if:
you had a spouse on December 31,
you are the father or mother of a child who lives with you, or
you have been recognized as an emancipated minor by a competent authority.
You (or your spouse on December 31) are reporting:
employment income,
a research grant,
Wage Earner Protection Program (WEPP) payments, or
income from a business that was carried on by you and/or your spouse, either independently or as a partner actively engaged in the business.
You did not transfer an amount as a child 18 or over enrolled in post-secondary studies to your father or mother (line 20 of Schedule S for the year).
No one received the Family Allowance from Retraite Québec with regard to you, unless you turned 18 before December 1 of the year.
No one designated you as a dependent child for purposes of the work premium or adapted work premium in their income tax return for the year in question.
You were not a full-time student (if you were a full-time student, you are not entitled to the tax credits respecting the work premium unless you were the mother or father of a child living with you on December 31 of the year).
