|
Basic working income tax benefit
amounts for Québec for 2010 |
| Base amount of working
income: |
| - single person |
$2,400 |
| - couple |
$3,600 |
| % applied to excess of
working income over base amount: |
| - single person |
20.5% |
| - couple with no eligible
dependent |
20.5% |
| - single parent |
12% |
| - couple with eligible
dependent |
8% |
| Maximum WITB refundable
amount: |
| - single person |
$1,560.12 |
| - couple with no eligible
dependent |
$2,412.90 |
| - single parent |
$913.24 |
| - couple with eligible
dependent |
$941.62 |
| Adjusted net income base
amount: |
| - single person |
$10,661.57 |
| - couple |
$16,369.69 |
| % 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 |
$18,462.17 |
| - couple no eligible
dependent |
$28,434.19 |
| - single parent |
$15,227.77 |
| - couple with eligible
dependent |
$21,077.79 |
| Net income at which
maximum WITB is reached: |
| - single person |
$10,010 |
| - couple no eligible
dependent |
$15,370 |
| - single parent |
$10,010 |
| - couple with eligible
dependent |
$15,370 |
|
Disability supplement amounts for
Québec for 2010 |
| 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 |
482.30 |
| Adjusted net income base
amount: |
| - single person |
$18,462.19 |
| - couple no eligible
dependent |
$28,434.17 |
| - single parent |
$15,227.78 |
| - couple with eligible
dependent |
$21,077.78 |
| % 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 |
$20,873.69 |
| - couple no eligible
dependent |
$30,845.67 |
| - single parent |
$17,639.28 |
| - couple with eligible
dependent |
$23,489.28 |
| When both spouses
are eligible for a disability supplement (Factor A) |
| - couple no eligible dependent |
$33,257.17 |
| - couple with eligible dependent |
$25,900.78 |
