Filing Your Return -> Working income tax benefit -> 2017 WITB factors for Quebec
Working Income Tax Benefit Factors for 2017 for Quebec
Income Tax Act s. 122.7
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/factors which are indexed annually for inflation appear in green print, and have been confirmed to Canada Revenue Agency (CRA) amounts.
| Basic working income tax benefit amounts for Quebec for 2017 | |
| 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 | $1,661.73 |
| - couple with no eligible dependent | 2,592.84 |
| - single parent | 972.72 |
| - couple with eligible dependent | 1,011.84 |
| Adjusted net income base amount: | |
| - single person | $11,816.44 |
| - couple with no eligible dependent | 18,153.53 |
| - single parent | 11,854.15 |
| - couple with eligible dependent | 18,231.98 |
| % 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 | $20,125.09 |
| - couple no eligible dependent | 31,117.73 |
| - single parent | 16,717.75 |
| - couple with eligible dependent | 23,291.18 |
| Working income at which maximum WITB is reached: | |
| - single person | 10,506 |
| - couple no eligible dependent | 16,248 |
| - single parent | 10,506 |
| - couple with eligible dependent | 16,248 |
| 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 | $533.98 |
| Adjusted net income base amount: | |
| - single person | $20,125.90 |
| - couple no eligible dependent | 31,117.73 |
| - single parent | 16,717.75 |
| - couple with eligible dependent | 23,291.18 |
| % 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 | $22,794.99 |
| - couple no eligible dependent | 33,787.63 |
| - single parent | 19,387.65 |
| - couple with eligible dependent | 25,961.08 |
| When both spouses are eligible for a disability supplement (Factor A) | |
| - couple no eligible dependent | $36,457.53 |
| - couple with eligible dependent | 28,630.98 |
Revised: October 26, 2023