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 2016 |
| 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 |
$1,653.12 |
| - couple with no eligible
dependent |
2,580.95 |
| - single parent |
967.68 |
| - couple with eligible
dependent |
1,007.20 |
| Adjusted net income base
amount: |
| - single person |
$12,067.39 |
| - couple with no eligible
dependent |
18,529.30 |
| - single parent |
12,135.63 |
| - couple with eligible
dependent |
18,682.79 |
| % 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 |
$20,332.99 |
| - couple no eligible
dependent |
31,434.05 |
| - single parent |
16,974.03 |
| - couple with eligible
dependent |
23,718.79 |
| Working income at which
maximum WITB is reached: |
| - single person |
$10,464 |
| - couple no eligible
dependent |
16,190 |
| - single parent |
10,464 |
| - couple with eligible
dependent |
16,190 |
| 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 |
$530.06 |
| Adjusted net income base
amount: |
| - single person |
$20,332.99 |
| - couple no eligible
dependent |
31,434.05 |
| - single parent |
16,974.03 |
| - couple with eligible
dependent |
23,718.79 |
| % 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 |
$22,983.29 |
| - couple no eligible
dependent |
34,084.35 |
| - single parent |
19,624.33 |
| - couple with eligible
dependent |
26,369.09 |
| When both spouses
are eligible for a disability supplement (Factor A) |
| - couple no eligible dependent |
$36,734.65 |
| - couple with eligible dependent |
29,019.39 |