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
amounts for Quebec for 2015 |
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 |
$1,633.85 |
- couple with no eligible
dependent |
2,553.48 |
- single parent |
956.40 |
- couple with eligible
dependent |
996.48 |
Adjusted net income base
amount: |
- single person |
$11,902.80 |
- couple with no eligible
dependent |
18,263.25 |
- single parent |
11,974.20 |
- couple with eligible
dependent |
18,432.00 |
% 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 |
$10,370 |
- couple no eligible
dependent |
16,056 |
- single parent |
10,370 |
- couple with eligible
dependent |
16,056 |
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 |
$524.34 |
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 |
$22,693.75 |
- couple no eligible
dependent |
33,652.35 |
- single parent |
19,377.90 |
- couple with eligible
dependent |
26,036.10 |
When both spouses
are eligible for a disability supplement (Factor A) |
- couple no eligible dependent |
$36,274.05 |
- couple with eligible dependent |
28,657.80 |