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Canada Workers Benefit 2019 vs WITB 2018

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Filing Your Return  ->  Canada Workers Benefit -> 2019 Canada Workers Benefit vs 2018 WITB

Canada Workers Benefit Factors for 2019 vs WITB for 2018

Income Tax Act s. 122.7

The Working Income Tax Benefit (WITB) is a refundable tax credit.  The 2018 federal budget proposes to rename this credit to the Canada Workers Benefit, and provide an enhanced benefit.  The following table shows the 2019 Canada Workers Benefit factors versus the 2018 WITB factors.  Where we indicate "couple", this refers to an individual with an eligible spouse or eligible dependent.  The enhancements in Budget 2018 are in addition to the enhancements for 2019 enacted in Bill C-26 after the 2016 federal budget.

The 2019 Canada Benefit amounts in green print will be indexed annually for inflation after 2019.

All WITB amounts/factors which are indexed annually for inflation appear in green print, and have been calculated based on the federal 2018 indexation factor of 1.015.  They will be confirmed to Canada Revenue Agency (CRA) amounts in November 2018.

The amounts in purple print are calculated based on the other factors, and thus also increase with inflation increases.

The amounts below are those for most provinces and territories - normally Alberta, BC, Nunavut and Quebec have amounts that differ from these amounts.

Factor 2019 Canada Workers Benefit 2018 WITB

Basic Benefit Factors

Base amount of working income:
 - single person or couple $3,000 $3,000
% applied to excess of working income over base amount:
 - single person 26% 25%
 - couple 26% 25%
Maximum WITB refundable amount:
 - single person $1,355 $1,059
 - couple 2,335 1,922
Adjusted net income base amount:
 - single person $12,820 $12,016
 - couple 17,025 16,593
% applied to net income over base amount, to reduce the WITB:
 - single person 12% 15%
 - couple 12% 15%
Net income at which WITB is reduced to zero (when no disability supplement):
 - single person $24,112 $19,076
 - couple 36,483 29,406
Net income at which maximum WITB is reached:
 - single person $8,212 $7,236
 - couple 11,981 10,688
Factor 2019 2018

Disability Supplement Factors

Base amount of working income:
 - single/couple $1,150 $1,150
% applied to excess of working income over base amount:
 - single/couple 25% 25%
Maximum WITB refundable amount for each disabled person:
 - per person $700 $529
Adjusted net income base amount:
 - single person $24,111 $19,073
 - couple 36,483 29,410
% 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 6% 7.5%
 B 12% 15%
Net income at which WITB is reduced to zero when there is a disability supplement:
 - single person (B) $29,944 $22,600
 - couple (B) 42,316 32,937
 - couple, both eligible for disability amount (A) 48,150 36,463

Revised: February 27, 2018

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