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WITB 2018 Factors - All Prov/Terr except QC TaxTips.ca
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Filing Your Return  ->  Working income tax benefit -> 2018 WITB factors except Quebec

Working Income Tax Benefit (WITB) Factors for 2018

Income Tax Act s. 122.7

The working income tax benefit is a refundable tax credit.  The following table summarizes the WITB factors by province/territory, except for Quebec.  Where we indicate "couple", this refers to an individual with an eligible spouse or eligible dependent

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

Factor Most
Prov/Terr
AB BC NU
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% 19.7% 19.4% 5%
 - couple 25% 19.7% 19.4% 10%
Maximum WITB refundable amount:
 - single person $1,059 $1,139 $1,218 $665
 - couple 1,922 1,708 1,932 1,330
Adjusted net income base amount:
 - single person $12,016 $12,588 $13,160 $22,887
 - couple 16,593 17,165 17,737 29,181
% applied to net income over base amount, to reduce the WITB:
 - single person 15% 14.8% 15.7% 4%
 - couple 15% 14.8% 15.7% 8%
Net income at which WITB is reduced to zero (when no disability supplement):
 - single person $19,076 $20,284 $20,918 $39,512
 - couple 29,407 28,706 30,043 45,806
Working income at which maximum WITB is reached:
 - single person $7,236 $8,542 $11,028 $19,300
 - couple 10,688 11,430 14,709 19,300

Disability Supplement Factors

Factor Most
Prov/Terr
AB BC NU
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 $529 $529 $589 $332
Adjusted net income base amount:
 - single person $19,073 $20,293 $20,901 $39,480
 - couple 29,410 28,723 30,022 45,774
% 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:
 - single person (B) $22,600 $23,820 $24,366 $41,694
 - couple (B) 32,937 32,250 33,487 47,988
 - couple, both eligible for disability amount (A) 36,464 35,776 36,952 50,201

Revised: September 09, 2019

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