The following table summarizes the WITB factors by
province/territory. Where we indicate "couple", this refers to
an individual with an eligible spouse or eligible dependent.
Factor
Most
Prov/Terr
BC
QC
NU
Basic working income tax benefit
factors
Base amount of working
income:
- single person
$3,000
$4,750
$2,400
$8,500
- couple
$3,000
$4,750
$3,600
$8,500
% applied to excess of
working income over base amount:
- single person
20%
17%
12%
4%
- couple
20%
17%
8%
8%
Maximum WITB refundable
amount:
- single person
$510
$800
$888
$438
- couple
$1,019
$1,422
$916
$876
Adjusted net income base
amount:
- single person
$9,681
$9,681
$10,421
$20,380
- couple
$14,776
$13,247
$16,004
$25,475
% applied to net income
over base amount, to reduce the WITB:
- single person
15%
17%
20%
3.5%
- couple
15%
17%
20%
7%
Net income at which WITB is
reduced to zero (when no disability supplement):
- single person
$13,081
$14,387
$14,859
$32,894
- couple
$21,569
$21,612
$20,582
$37,989
Disability supplement factors
Base amount of working
income:
- single/couple
$1,750
$2,750
$1,200
$7,500
% applied to excess of
working income over base amount:
- single/couple
20%
17%
20%
20%
Maximum WITB refundable
amount for each disabled person:
- per person
$255
$346
$243
$204
Adjusted net income base
amount:
- single person
$13,077
$14,386
$14,859
$32,899
- couple
$21,569
$21,609
$20,582
$37,994
% 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
7.5%
8.5%
10%
7.5%
B
15%
17%
20%
15%
Net income at which WITB is
reduced to zero when there is a disability supplement:
- single person
$14,777
$16,421
$16,478
$34,259
- couple (B)
$23,269
$23,644
$22,201
$39,354
- couple, both eligible for
disability amount (A)
$24,969
$25,680
$23,821
$40,714
All of the (non-percentage) factors above, except for the
base amount of working income, will be increased each year based on the
federal indexing factor, except for Québec, which uses a different indexation
method.
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