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WITB 2014 Factors - All Prov/Terr Except QC

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Filing Your Return  ->  Working income tax benefit -> 2014 WITB factors except Quebec

Working Income Tax Benefit Factors for 2014

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
Net 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.

Revised: September 19, 2017

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