Filing Your Return -> Working income tax benefit -> 2015 WITB factors except Quebec
Working Income Tax Benefit (WITB) Factors for 2015
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 appear in green print have been confirmed to Canada Revenue Agency (CRA) amounts, which resulted in some revisions to our previous estimates.
| 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 | $1,015 | $1,109 | $1,227 | $651 |
| - couple | 1,844 | 1,663 | 1,947 | 1,302 |
| Adjusted net income base amount: | ||||
| - single person | $11,525 | $12,074 | $12,622 | $21,952 |
| - couple | 15,915 | 16,464 | 17,013 | 27,989 |
| % 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 | $18,292 | $19,467 | $20,058 | $37,830 |
| - couple | 28,208 | 27,551 | 28,813 | 43,867 |
| Working income at which maximum WITB is reached: | ||||
| - single person | $7,060 | $8,305 | $10,765 | $18,765 |
| - couple | 10,376 | 11,075 | 14,294 | 18,765 |
| 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 | $508 | $508 | $565 | $318 |
| Adjusted net income base amount: | ||||
| - single person | $18,294 | $19,464 | $20,048 | $37,867 |
| - couple | 28,208 | 27,550 | 28,795 | 43,904 |
| % 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) | $21,681 | $22,851 | $23,372 | $39,987 |
| - couple (B) | 31,595 | 30,937 | 32,119 | 46,024 |
| - couple, both eligible for disability amount (A) | 34,982 | 34,324 | 35,443 | 48,144 |
Revised: October 26, 2023