Filing Your Return -> Working income tax benefit -> 2007 WITB factors
Working Income Tax Benefit (WITB) Factors for 2007
The following table summarizes the WITB factors by province/territory. Where we indicate "couple", this refers to an individual with an eligible spouse or eligible dependent.
| Factor | Most Prov/Terr |
BC | QC | NU |
| Basic working income tax benefit factors | ||||
| Base amount of working income: | ||||
| - single person | $3,000 | $4,750 | $2,400 | $8,500 |
| - couple | $3,000 | $4,750 | $3,600 | $8,500 |
| % applied to excess of working income over base amount: | ||||
| - single person | 20% | 17% | 12% | 4% |
| - couple | 20% | 17% | 8% | 8% |
| Maximum WITB refundable amount: | ||||
| - single person | $500 | $785 | $882.96 | $430 |
| - couple | $1,000 | $1,395 | $910.56 | $860 |
| Adjusted net income base amount: | ||||
| - single person | $9,500 | $9,500 | $10,380.85 | $20,000 |
| - couple | $14,500 | $13,000 | $15,938.30 | $25,000 |
| % applied to net income over base amount, to reduce the WITB: | ||||
| - single person | 15% | 17% | 20% | 3.5% |
| - couple | 15% | 17% | 20% | 7% |
| Working income at which WITB is reduced to zero (when no disability supplement): | ||||
| - single person | $12,833 | $14,118 | $14,795.65 | $32,286 |
| - couple | $21,167 | $21,206 | $20,491.10 | $37,286 |
| Disability supplement factors | ||||
| Base amount of working income: | ||||
| - single/couple | $1,750 | $2,750 | $1,200 | $7,500 |
| % applied to excess of working income over base amount: | ||||
| - single/couple | 20% | 17% | 20% | 20% |
| Maximum WITB refundable amount for each disabled person: | ||||
| - per person | $250 | $340 | $240 | $200 |
| Adjusted net income base amount: | ||||
| - single person | $12,833 | $14,118 | $14,795.65 | $32,286 |
| - couple | $21,167 | $21,206 | $20,491.10 | $37,286 |
| % 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% | 8.5% | 10% | 7.5% |
| B | 15% | 17% | 20% | 15% |
| Net income at which WITB is reduced to zero when there is a disability supplement: | ||||
| - single person | $14,500 | $16,118 | $15,995.65 | $34,259 |
| - couple (B) | $22,834 | $23,206 | $21,691.10 | $39,354 |
| - couple, both eligible for disability amount (A) | $24,500 | $25,206 | $22,891.10 | $39,953 |
All of the (non-percentage) factors above, except for the base amount of working income, will be increased each year based on the federal indexing factor.
Revised: October 26, 2023