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WITB 2016 Factors Quebec

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Filing Your Return  ->  Working income tax benefit -> 2016 WITB factors for Quebec

Working Income Tax Benefit Factors for 2016 for Quebec

Income Tax Act s. 122.7

The working income tax benefit is a refundable tax credit.  The following table summarizes the WITB amounts for Quebec.  In this table the word couple refers to a person with an eligible spouse.

All amounts/factors which are indexed annually for inflation appear in green print, and have been confirmed to Canada Revenue Agency (CRA) amounts.

Basic working income tax benefit amounts for Quebec for 2016

Base amount of working income:
 - single person

$2,400

 - couple

$3,600

% applied to excess of working income over base amount:
 - single person/couple with no eligible dependent 20.5%
 - single parent 12%
 - couple with eligible dependent 8%
Maximum WITB refundable amount:
 - single person $1,653.12
 - couple with no eligible dependent 2,580.95
 - single parent 967.68
 - couple with eligible dependent 1,007.20
Adjusted net income base amount:
 - single person $12,067.39
 - couple with no eligible dependent 18,529.30
 - single parent 12,135.63
 - couple with eligible dependent 18,682.79
% applied to net income over base amount, to reduce the WITB:
 - single person or couple 20%
Net income at which WITB is reduced to zero (when no disability supplement):
 - single person $20,332.99
 - couple no eligible dependent 31,434.05
 - single parent 16,974.03
 - couple with eligible dependent 23,718.79
Net income at which maximum WITB is reached:
 - single person $10,464
 - couple no eligible dependent 16,190
 - single parent 10,464
 - couple with eligible dependent 16,190

Disability supplement amounts for Quebec

Base amount of working income:
 - single/couple $1,200
% applied to excess of working income over base amount:
 - single person 40%
 - couple 20%
Maximum WITB refundable amount for each disabled person:
 - per person $530.06
Adjusted net income base amount:
 - single person $20,332.99
 - couple no eligible dependent 31,434.05
 - single parent 16,974.03
 - couple with eligible dependent 23,718.79
% applied to net income over base amount, to reduce the WITB:
 - If you had an eligible spouse and he or she also qualifies for the disability amount, the rate used is A.  In all other situations, the rate used is B.

 A

10%

 B

20%
Net income at which WITB is reduced to zero when there is a disability supplement:
When only one spouse is eligible for a disability supplement (Factor B)
 - single person $22,983.29
 - couple no eligible dependent 34,084.35
 - single parent 19,624.33
 - couple with eligible dependent 26,369.09
When both spouses are eligible for a disability supplement (Factor A)
 - couple no eligible dependent $36,734.65
 - couple with eligible dependent 29,019.39

Revised: September 19, 2017

 

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