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Working Income Tax Benefit (WITB) Factors for 2007
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
$500
$785
$882.96
$430
- couple
$1,000
$1,395
$910.56
$860
Adjusted net income base
amount:
- single person
$9,500
$9,500
$10,380.85
$20,000
- couple
$14,500
$13,000
$15,938.30
$25,000
% applied to net income
over base amount, to reduce the WITB:
- single person
15%
17%
20%
3.5%
- couple
15%
17%
20%
7%
Working income at which WITB is
reduced to zero (when no disability supplement):
- single person
$12,833
$14,118
$14,795.65
$32,286
- couple
$21,167
$21,206
$20,491.10
$37,286
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
$250
$340
$240
$200
Adjusted net income base
amount:
- single person
$12,833
$14,118
$14,795.65
$32,286
- couple
$21,167
$21,206
$20,491.10
$37,286
% 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
$14,500
$16,118
$15,995.65
$34,259
- couple (B)
$22,834
$23,206
$21,691.10
$39,354
- couple, both eligible for
disability amount (A)
$24,500
$25,206
$22,891.10
$39,953
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.