Filing Your Return -> Working income tax benefit -> 2014 WITB factors except Quebec
Working Income Tax Benefit Factors for 2014
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) 2014 Schedule 6 forms. Some of these factors differ from amounts previously provided on the CRA website. Factors in black print are not subject to indexation.
| 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 (1) | 25% | 20% | 20.4% | 5.1% |
| - couple (1) | 25% | 20% | 20.4% | 10.2% |
| Maximum WITB refundable amount: | ||||
| - single person (1) | $998 | $1,090 | $1,206 | $640 |
| - couple (1) | 1,813 | 1,635 | 1,914 | 1,280 |
| Adjusted net income base amount: | ||||
| - single person | $11,332 | $11,872 | $12,411 | $21,585 |
| - couple | 15,649 | 16,189 | 16,728 | 27,521 |
| % applied to net income over base amount, to reduce the WITB: | ||||
| - single person (1) | 15% | 15% | 16.5% | 4.1% |
| - couple (1) | 15% | 15% | 16.5% | 8.2% |
| Net income at which WITB is reduced to zero (when no disability supplement): | ||||
| - single person | $17,986 | $19,139 | $19,721 | $37,195 |
| - couple | 27,736 | 27,089 | 28,328 | 43,131 |
| Working income at which maximum WITB is reached: | ||||
| - single person | $6,992 | $8,210 | $10,662 | $18,549 |
| - couple | 10,252 | 10,935 | 14,132 | 18,549 |
| 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 | $499 | $499 | $556 | $313 |
| Adjusted net income base amount: | ||||
| - single person | $17,988 | $19,139 | $19,712 | $37,234 |
| - couple | 27,737 | 27,089 | 28,314 | 43,170 |
| % 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) | $21,315 | $22,466 | $22,983 | $39,321 |
| - couple (B) | 31,064 | 30,416 | 31,585 | 45,257 |
| - couple, both eligible for disability amount (A) | 34,390 | 33,742 | 34,856 | 47,344 |
(1) BC and Nunavut factors revised based on 2014 Schedule 6.
Revised: October 26, 2023