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WITB 2016 Factors - All Prov/Terr except QC TaxTips.ca
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Filing Your Return  ->  Working income tax benefit -> 2016 WITB factors except Quebec

Working Income Tax Benefit (WITB) Factors for 2016

Income Tax Act s. 122.7

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 are indexed annually for inflation appear in green print, and have been confirmed to Canada Revenue Agency (CRA) amounts.

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% 20.4% 5.1%
 - couple 25% 20% 20.4% 10.2%
Maximum WITB refundable amount:
 - single person $1,028 $1,123 $1,242 $659
 - couple 1,868 1,684 1,972 1,319
Adjusted net income base amount:
 - single person $11,675 $12,230 $12,786 $22,237
 - couple 16,122 16,678 17,234 28,352
% applied to net income over base amount, to reduce the WITB:
 - single person 15% 15% 16.5% 4.1%
 - couple 15% 15% 16.5% 8.2%
Net income at which WITB is reduced to zero (when no disability supplement):
 - single person $18,529 $19,717 $20,314 $38,311
 - couple 28,576 27,908 29,186 44,438
Working income at which maximum WITB is reached:
 - single person $7,112 $8,375 $10,838 $18,922
 - couple 10,472 11,180 14,417 18,931
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 $514 $514 $573 $322
Adjusted net income base amount:
 - single person $18,531 $19,717 $20,308 $38,359
 - couple 28,575 27,908 29,170 44,474
% 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) $21,958 $23,144 $23,679 $40,506
 - couple (B) 32,002 31,335 32,541 46,621
 - couple, both eligible for disability amount (A) 35,429 34,762 35,912 48,768

Revised: December 12, 2025