Filing Your Return -> Working income tax benefit -> 2018 WITB factors for Quebec
Working Income Tax Benefit (WITB) Factors for 2018 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 WITB Factors for Quebec | |
| 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 | $1,675.67 |
| - couple with no eligible dependent | 2,614.98 |
| - single parent | 980.88 |
| - couple with eligible dependent | 1,020.48 |
| Adjusted net income base amount: | |
| - single person | $12,048.62 |
| - couple with no eligible dependent | 18,509.60 |
| - single parent | 12,064.12 |
| - couple with eligible dependent | 18,538.15 |
| % 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 | $20,426.97 |
| - couple no eligible dependent | 31,584.50 |
| - single parent | 16,968.52 |
| - couple with eligible dependent | 23,640.55 |
| Working income at which maximum WITB is reached: | |
| - single person | $10,574 |
| - couple no eligible dependent | 16,356 |
| - single parent | 10,574 |
| - couple with eligible dependent | 16,356 |
| 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 | $538.36 |
| Adjusted net income base amount: | |
| - single person | $20,426.97 |
| - couple no eligible dependent | 31,584.50 |
| - single parent | 16,968.52 |
| - couple with eligible dependent | 23,640.55 |
| % 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 | $23,118.77 |
| - couple no eligible dependent | 34,276.30 |
| - single parent | 19,660.32 |
| - couple with eligible dependent | 26,332.35 |
| When both spouses are eligible for a disability supplement (Factor A) | |
| - couple no eligible dependent | $36,968.10 |
| - couple with eligible dependent | 29,024.15 |
Revised: October 26, 2023