Filing Your Return -> Working income tax benefit -> 2008 WITB factors
Working Income Tax Benefit (WITB) Factors for 2008
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 | $510 | $800 | $888 | $438 |
| - couple | $1,019 | $1,422 | $916 | $876 |
| Adjusted net income base amount: | ||||
| - single person | $9,681 | $9,681 | $10,421 | $20,380 |
| - couple | $14,776 | $13,247 | $16,004 | $25,475 |
| % 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 | $13,081 | $14,387 | $14,859 | $32,894 |
| - couple | $21,569 | $21,612 | $20,582 | $37,989 |
| 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 | $255 | $346 | $243 | $204 |
| Adjusted net income base amount: | ||||
| - single person | $13,077 | $14,386 | $14,859 | $32,899 |
| - couple | $21,569 | $21,609 | $20,582 | $37,994 |
| % 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 | $14,777 | $16,421 | $16,478 | $34,259 |
| - couple (B) | $23,269 | $23,644 | $22,201 | $39,354 |
| - couple, both eligible for disability amount (A) | $24,969 | $25,680 | $23,821 | $40,714 |
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, except for Quebec, which uses a different indexation method.
Revised: October 26, 2023