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.
Basic working income tax benefit
(WITB) amounts for Quebec for 2014
|
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 |
$1,616.63 |
- couple with no eligible
dependent |
$2,524.37 |
- single parent |
$946.32 |
- couple with eligible
dependent |
$985.12 |
Adjusted net income base
amount: |
- single person |
$11,988.90 |
- couple with no eligible
dependent |
$18,408.80 |
- single parent |
$12,024.60 |
- couple with eligible
dependent |
$18,488.80 |
% 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 |
$20,072.05 |
- couple no eligible
dependent |
$31,030.65 |
- single parent |
$16,756.20 |
- couple with eligible
dependent |
$23,414.40 |
Working income at which
maximum WITB is reached: |
- single person |
$10,286 |
- couple no eligible
dependent |
$15,914 |
- single parent |
$10,286 |
- couple with eligible
dependent |
$15,914 |
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 |
$518.84 |
Adjusted net income base
amount: |
- single person |
$20,072.05 |
- couple no eligible
dependent |
$31,030.65 |
- single parent |
$16,756.20 |
- couple with eligible
dependent |
$23,414.40 |
% 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 |
$22,666.25 |
- couple no eligible
dependent |
$33,624.85 |
- single parent |
$19,350.40 |
- couple with eligible
dependent |
$26,008.60 |
When both spouses
are eligible for a disability supplement (Factor A) |
- couple no eligible dependent |
$36,219.05 |
- couple with eligible dependent |
$28,602.80 |