Canada Revenue Agency
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Working Income Tax Benefit (WITB) - Calculation sheet for married/common‑law couples with children - For residents of Quebec (2010 tax year)
This document is also available for download in .pdf format.
You can also use our WITB calculator.
Calculation of WITB
| Family working income | 1 $ | |
| Subtract base amount | 2 $ | − 3,600.00 |
| Family working income over base amount (line 1 minus line 2. If negative, enter $0.) |
3 $ | |
| WITB (line 3 × 8% (or $937.12, whichever is less)) | 4 $ |
Calculation of WITB reduction
| Adjusted family net income (Does not include any Universal Child Care Benefit or Registered Disability Savings Plan amounts received or repaid) | 5 $ | |
| Subtract base amount | 6 $ | − 16,291.49 |
| Adjusted family net income over base amount (line 5 minus line 6. If negative, enter $0.) |
7 $ | |
| WITB reduction (line 7 × 20%) | 8 $ | |
| WITB entitlement (line 4 minus line 8. If negative, enter $0.) |
9 $ |
Calculation of WITB Disability Supplement
| Individual working income | 10 $ | |
| Subtract base amount | 11 $ | − 1,200.00 |
| Individual working income over base amount (line 10 minus line 11. If negative, enter $0.) |
12 $ | |
| WITB Disability Supplement (line 12 × 20% (or $480.00, whichever is less)) |
13 $ |
Calculation of WITB Disability Supplement reduction
| Adjusted family net income | 14 $ | |
| Subtract base amount | 15 $ | − 20,977.09 |
| Adjusted family net income over base amount (line 14 minus line 15. If negative, enter $0.) |
16 $ | |
| WITB Disability Supplement reduction (line 16 × 20%) | 17 $ | |
| WITB Disability Supplement entitlement (line 13 minus line 17. If negative, enter $0.) |
18 $ |
