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Working Income Tax Benefit (WITB) Factors
for 2009
The following table summarizes the WITB factors by
province/territory, except for Quebec, which is on its own page. Where we indicate "couple", this refers to
an individual with an eligible spouse or eligible dependent.
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
$925
$1,010
$1,150
$580
- couple
$1,680
$1,515
$1,825
$1,160
Adjusted net income base
amount:
- single person
$10,500
$11,000
$11,500
$20,000
- couple
$14,500
$15,000
$15,500
$25,500
% 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
$16,667
$17,733
$18,265
$34,500
- couple
$25,700
$25,100
$26,235
$40,000
Working income at which
maximum WITB is reached:
- single person
$6,700
$7,810
$10,226
$17,600
- couple
$9,720
$10,335
$13,440
$17,600
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
$462.50
$462.50
$515
$290
Adjusted net income base
amount:
- single person
$16,667
$17,733
$18,265
$34,500
- couple
$25,700
$25,100
$26,235
$40,000
% 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)
$19,750
$20,817
$21,294
$36,433
- couple (B)
$28,783
$28,183
$29,264
$41,933
- couple, both eligible for
disability amount (A)
$31,867
$31,267
$32,294
$43,867
All of the non-percentage factors above, except for the
base amounts of working income, will be increased each year based on the
federal indexing factor.