The following table summarizes the WITB factors by
province/territory, except for Québec. Where we indicate "couple", this refers to
an individual with an eligible spouse or eligible dependent.
Amounts in green
print are indexed for inflation each year. Base amounts of
working income are not indexed, and the percentage factors do not
change. The remaining net income amounts which are not in green print
automatically change based on the indexed amounts.
Factor
Most
Prov/Terr
AB
BC
NU
Basic working income tax benefit
factors
Base amount of working
income:
- single person or couple
$3,000
$2,760
$4,750
$6,000
% applied to excess of
working income over base amount:
- single person
25%
20%
21%
5%
- couple
25%
20%
21%
10%
Maximum WITB refundable
amount:
- single person
$931
$1,016
$1,157
$583
- couple
$1,690
$1,524
$1,836
$1,167
Adjusted net income base
amount:
- single person
$10,563
$11,066
$11,569
$20,120
- couple
$14,587
$15,090
$15,593
$25,653
% applied to net income
over base amount, to reduce the WITB:
- single person
15%
15%
17%
4%
- couple
15%
15%
17%
8%
Net income at which WITB is
reduced to zero (when no disability supplement):
- single person
$16,770
$17,839
$18,375
$34,695
- couple
$25,854
$25,250
$26,393
$40,241
Net income at which
maximum WITB is reached:
- single person
$6,724
$7,840
$10,260
$17,660
- couple
$9,760
$10,380
$13,493
$17,670
Disability supplement factors
Base amount of working
income:
- single/couple
$1,150
$910
$2,295
$4,800
% applied to excess of
working income over base amount:
- single/couple
25%
25%
21%
25%
Maximum WITB refundable
amount for each disabled person:
- per person
$465
$465
$518
$292
Adjusted net income base
amount:
- single person
$16,767
$17,839
$18,375
$34,707
- couple
$25,854
$25,251
$26,392
$40,240
% 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%
7.5%
8.5%
7.5%
B
15%
15%
17%
15%
Net income at which WITB is
reduced to zero when there is a disability supplement:
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