Ads keep this website free for you.
 TaxTips.ca does not research or endorse any product or service appearing in ads on this site.  Before making a major financial decision you  should consult a qualified professional.

WITB 2013 Factors - All Prov/Terr Except QC TaxTips.ca
Canadian Tax and
Financial Information

TaxTips.ca Home

What's New

Links & Resources

Site Map
Need an accounting, tax or financial advisor? Look in our Directory.  Use above search box to easily find your topic!   Stay Connected with TaxTips.ca!
Filing Your Return  ->  Working income tax benefit -> 2013 WITB factors except Quebec

Working Income Tax Benefit (WITB) Factors for 2013

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 in the table have been confirmed to Canada Revenue Agency (CRA) factors as published on Schedule 6 of the 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 $989 $1,080 $1,230 $620
 - couple $1,797 $1,620 $1,952 $1,241
Adjusted net income base amount:
 - single person $11,231 $11,766 $12,301 $21,392
 - couple $15,509 $16,044 $16,579 $27,275
% 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 $17,825 $18,966 $19,537 $36,892
 - couple $27,489 $26,844 $28,062 $42,788
Working income at which maximum WITB is reached:
 - single person $6,956 $8,160 $10,607 $18,400
 - couple $10,188 $10,860 $14,045 $18,410
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 $495 $495 $551 $310
Adjusted net income base amount:
 - single person $17,827 $18,968 $19,538 $36,902
 - couple $27,489 $26,847 $28,062 $42,785
% 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) $21,127 $22,268 $22,779 $38,969
 - couple (B) $30,789 $30,147 $31,303 $44,852
 - couple, both eligible for disability amount (A) $34,089 $33,447 $34,544 $46,919

Revised: December 12, 2025