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WITB 2009 - All Prov/Terr Except QC

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Filing Your Return  ->  Working income tax benefit -> 2009 WITB factors except Quebec

Working Income Tax Benefit (WITB) Factors for 2009

The following table summarizes the WITB factors by province/territory, except for Quebec, which is on its own page.  Where we indicate "couple", this refers to an individual with an eligible spouse or eligible dependent.

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% 21% 5%
 - couple 25% 20% 21% 10%
Maximum WITB refundable amount:
 - single person $925 $1,010 $1,150 $580
 - couple $1,680 $1,515 $1,825 $1,160
Adjusted net income base amount:
 - single person $10,500 $11,000 $11,500 $20,000
 - couple $14,500 $15,000 $15,500 $25,500
% applied to net income over base amount, to reduce the WITB:
 - single person 15% 15% 17% 4%
 - couple 15% 15% 17% 8%
Net income at which WITB is reduced to zero (when no disability supplement):
 - single person $16,667 $17,733 $18,265 $34,500
 - couple $25,700 $25,100 $26,235 $40,000
Net income at which maximum WITB is reached:
 - single person $6,700 $7,810 $10,226 $17,600
 - couple $9,720 $10,335 $13,440 $17,600

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 $462.50 $462.50 $515 $290
Adjusted net income base amount:
 - single person $16,667 $17,733 $18,265 $34,500
 - couple $25,700 $25,100 $26,235 $40,000
% 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) $19,750 $20,817 $21,294 $36,433
 - couple (B) $28,783 $28,183 $29,264 $41,933
 - couple, both eligible for disability amount (A) $31,867 $31,267 $32,294 $43,867

All of the non-percentage factors above, except for the base amounts of working income, will be increased each year based on the federal indexing factor.

Revised: September 19, 2017

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