The following table summarizes the WITB amounts for
Quebec. In this table the word couple refers to a person
with an eligible spouse.
Basic working income tax benefit
amounts for Quebec 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 |
$1,560.87 |
- couple with no eligible
dependent |
$2,412.44 |
- single parent |
$913.68 |
- couple with eligible
dependent |
$941.44 |
Adjusted net income base
amount: |
- single person |
$10,653.19 |
- couple |
$16,348.94 |
% 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 |
$18,457.54 |
- couple no eligible
dependent |
$28,411.14 |
- single parent |
$15,221.59 |
- couple with eligible
dependent |
$21,056.14 |
Working income at which
maximum WITB is reached: |
- single person |
$10,014 |
- couple no eligible
dependent |
$15,368 |
- single parent |
$10,014 |
- couple with eligible
dependent |
$15,368 |
Disability supplement amounts for
Quebec 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 |
$18,457.54 |
- couple no eligible
dependent |
$28,411.14 |
- single parent |
$15,221.59 |
- couple with eligible
dependent |
$21,056.14 |
% 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 |
$20,869.04 |
- couple no eligible
dependent |
$30,822.64 |
- single parent |
$17,633.09 |
- couple with eligible
dependent |
$23,467.64 |
When both spouses
are eligible for a disability supplement (Factor A) |
- couple no eligible dependent |
$33,234.14 |
- couple with eligible dependent |
$25,879.14 |