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WITB 2017 Factors - All Prov/Terr except QC

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Filing Your Return -> Working income tax benefit -> 2017 WITB factors except Quebec

Working Income Tax Benefit (WITB) Factors for 2017

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 calculated based on 2017 indexation factors.  They will be confirmed to Canada Revenue Agency (CRA) amounts in November 2017.

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 $1,042 $1,139 $1,259 $668
 - couple 1,894 1,708 2,000 1,337
Adjusted net income base amount:
 - single person $11,838 $12,401 $12,965 $22,548
 - couple 16,348 16,911 17,475 28,749
% 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 $18,785 $19,994 $20,595 $38,841
 - couple 28,975 28,298 29,596 45,054
Net income at which maximum WITB is reached:
 - single person $7,168 $8,455 $10,922 $19,098
 - couple 10,576 11,300 14,554 19,108

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 $521 $521 $581 $327
Adjusted net income base amount:
 - single person $18,785 $19,994 $20,595 $38,841
 - couple 28,975 28,298 29,596 45,054
% 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) $22,258 $23,467 $24,013 $41,021
 - couple (B) 32,448 31,771 33,014 47,234
 - couple, both eligible for disability amount (A) 35,922 35,245 36,431 49,414

Revised: January 05, 2017

 

 

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