Filing Your Return -> Working income tax benefit -> 2016 WITB factors except Quebec
Working Income Tax Benefit (WITB) Factors for 2016
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 are indexed annually for inflation appear in green print, and have been confirmed to Canada Revenue Agency (CRA) amounts.
| 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 | $1,028 | $1,123 | $1,242 | $659 |
| - couple | 1,868 | 1,684 | 1,972 | 1,319 |
| Adjusted net income base amount: | ||||
| - single person | $11,675 | $12,230 | $12,786 | $22,237 |
| - couple | 16,122 | 16,678 | 17,234 | 28,352 |
| % 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 | $18,529 | $19,717 | $20,314 | $38,311 |
| - couple | 28,576 | 27,908 | 29,186 | 44,438 |
| Working income at which maximum WITB is reached: | ||||
| - single person | $7,112 | $8,375 | $10,838 | $18,922 |
| - couple | 10,472 | 11,180 | 14,417 | 18,931 |
| 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 | $514 | $514 | $573 | $322 |
| Adjusted net income base amount: | ||||
| - single person | $18,531 | $19,717 | $20,308 | $38,359 |
| - couple | 28,575 | 27,908 | 29,170 | 44,474 |
| % 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) | $21,958 | $23,144 | $23,679 | $40,506 |
| - couple (B) | 32,002 | 31,335 | 32,541 | 46,621 |
| - couple, both eligible for disability amount (A) | 35,429 | 34,762 | 35,912 | 48,768 |
Revised: October 26, 2023