Filing Your Return -> Working income tax benefit -> 2013 WITB factors for Quebec
Working Income Tax Benefit (WITB) Factors for 2013 for Quebec
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.
All amounts in the table have been confirmed to Canada Revenue Agency (CRA) factors as published in Schedule 6 of the 2013 income tax return. These were confirmed previously to the CRA website, but the adjusted net income base amounts were increased in 2013 Schedule 6. This automatically increases the net income at which WITB is reduced to zero.
| Basic working income tax benefit amounts for Quebec for 2013 | |
| 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 | $1,599.41 |
| - couple with no eligible dependent | $2,498.13 |
| - single parent | $936.24 |
| - couple with eligible dependent | $974.88 |
| Adjusted net income base amount: | |
| - single person | $12,075 |
| - couple | $18,540 |
| % 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 | $10,202 |
| - couple no eligible dependent | $15,786 |
| - single parent | $10,202 |
| - couple with eligible dependent | $15,786 |
| 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 | $513.86 |
| 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 | $22,641.33 |
| - couple no eligible dependent | $33,599.93 |
| - single parent | $19,325.48 |
| - couple with eligible dependent | $25,983.68 |
| When both spouses are eligible for a disability supplement (Factor A) | |
| - couple no eligible dependent | $36,169.25 |
| - couple with eligible dependent | $28,553.00 |
Revised: October 26, 2023