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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 appear in green
print have been confirmed to Canada Revenue Agency (CRA) 2014 Schedule
6 forms. Some of these factors differ from amounts previously provided
on the CRA website. Factors in black print are not subject to indexation.
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 (1)
25%
20%
20.4%
5.1%
- couple (1)
25%
20%
20.4%
10.2%
Maximum WITB refundable
amount:
- single person (1)
$998
$1,090
$1,206
$640
- couple (1)
1,813
1,635
1,914
1,280
Adjusted net income base
amount:
- single person
$11,332
$11,872
$12,411
$21,585
- couple
15,649
16,189
16,728
27,521
% applied to net income
over base amount, to reduce the WITB:
- single person (1)
15%
15%
16.5%
4.1%
- couple (1)
15%
15%
16.5%
8.2%
Net income at which WITB is
reduced to zero (when no disability supplement):
- single person
$17,986
$19,139
$19,721
$37,195
- couple
27,736
27,089
28,328
43,131
Working income at which
maximum WITB is reached:
- single person
$6,992
$8,210
$10,662
$18,549
- couple
10,252
10,935
14,132
18,549
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
$499
$499
$556
$313
Adjusted net income base
amount:
- single person
$17,988
$19,139
$19,712
$37,234
- couple
27,737
27,089
28,314
43,170
% 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)
$21,315
$22,466
$22,983
$39,321
- couple (B)
31,064
30,416
31,585
45,257
- couple, both eligible for
disability amount (A)
34,390
33,742
34,856
47,344
(1) BC and Nunavut
factors revised based on 2014 Schedule 6.