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Working Income Tax Benefit (WITB) Factors
for 2011
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 have been confirmed to Schedule 6 of the 2011
personal income tax return.
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
$944
$1,030
$1,173
$592
- couple
$1,714
$1,545
$1,862
$1,183
Adjusted net income base
amount:
- single person
$10,711
$11,221
$11,731
$20,402
- couple
$14,791
$15,301
$15,811
$26,012
% 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
$17,004
$18,088
$18,631
$35,177
- couple
$26,218
$25,601
$26,764
$40,800
Working income at which
maximum WITB is reached:
- single person
$6,776
$7,910
$10,336
$17,840
- couple
$9,856
$10,485
$13,617
$17,830
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
$472
$472
$525
$296
Adjusted net income base
amount:
- single person
$17,002
$18,089
$18,632
$35,193
- couple
$26,216
$25,604
$26,762
$40,803
% 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: