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 2012 |
| 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 |
$1,560.87 |
| - couple with no eligible
dependent |
$2,433.76 |
| - single parent |
$913.68 |
| - couple with eligible
dependent |
$949.76 |
| Adjusted net income base
amount: |
| - single person |
$10,653.19 |
| - couple |
$16,459.57 |
| % 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 |
$28,628.37 |
| - single parent |
$15,221.59 |
| - couple with eligible
dependent |
$21,208.37 |
| Working income at which
maximum WITB is reached: |
| - single person |
$10,014 |
| - couple no eligible
dependent |
$15,472 |
| - single parent |
$10,014 |
| - couple with eligible
dependent |
$15,472 |
| Disability supplement amounts for
Quebec for 2012 |
| 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 |
$501.42 |
| Adjusted net income base
amount: |
| - single person |
$18,457.54 |
| - couple no eligible
dependent |
$28,628.37 |
| - single parent |
$15,221.59 |
| - couple with eligible
dependent |
$21,208.37 |
| % 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 |
$20,964.64 |
| - couple no eligible
dependent |
$31,135.47 |
| - single parent |
$17,728.69 |
| - couple with eligible
dependent |
$23,715.47 |
| When both spouses
are eligible for a disability supplement (Factor A) |
| - couple no eligible dependent |
$33,642.57 |
| - couple with eligible dependent |
$26,222.57 |