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WITB 2015 Factors - All Prov/Terr except QC

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Filing Your Return -> Working income tax benefit -> 2015 WITB factors except Quebec

Working Income Tax Benefit (WITB) Factors for 2015

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 appear in green print have been confirmed to Canada Revenue Agency (CRA) amounts, which resulted in some revisions to our previous estimates.

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 $1,015 $1,109 $1,227 $651
 - couple 1,844 1,663 1,947 1,302
Adjusted net income base amount:
 - single person $11,525 $12,074 $12,622 $21,952
 - couple 15,915 16,464 17,013 27,989
% 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 $18,292 $19,467 $20,058 $37,830
 - couple 28,208 27,551 28,813 43,867
Net income at which maximum WITB is reached:
 - single person $7,060 $8,305 $10,765 $18,765
 - couple 10,376 11,075 14,294 18,765

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 $508 $508 $565 $318
Adjusted net income base amount:
 - single person $18,294 $19,464 $20,048 $37,867
 - couple 28,208 27,550 28,795 43,904
% 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) $21,681 $22,851 $23,372 $39,987
 - couple (B) 31,595 30,937 32,119 46,024
 - couple, both eligible for disability amount (A) 34,982 34,324 35,443 48,144

Revised: November 07, 2016

 

 

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