Filing Your Return -> Working income tax benefit -> 2017 WITB factors except Quebec
Working Income Tax Benefit (WITB) Factors for 2017
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. The percentage amounts in bold red were revised for 2017.
| 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% | 19.7% | 19.4% | 5% |
| - couple | 25% | 19.7% | 19.4% | 10% |
| Maximum WITB refundable amount: | ||||
| - single person | $1,043 | $1,122 | $1,200 | $655 |
| - couple | 1,894 | 1,683 | 1,903 | 1,310 |
| Adjusted net income base amount: | ||||
| - single person | $11,838 | $12,402 | $12,965 | $22,549 |
| - couple | 16,348 | 16,911 | 17,475 | 28,749 |
| % applied to net income over base amount, to reduce the WITB: | ||||
| - single person | 15% | 14.8% | 15.7% | 4% |
| - couple | 15% | 14.8% | 15.7% | 8% |
| Net income at which WITB is reduced to zero (when no disability supplement): | ||||
| - single person | $18,791 | $19,983 | $20,608 | $38,924 |
| - couple | 28,975 | 28,283 | 29,596 | 45,124 |
| Working income at which maximum WITB is reached: | ||||
| - single person | $7,172 | $8,455 | $10,936 | $19,100 |
| - couple | 10,576 | 11,303 | 14,559 | 19,100 |
| 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 | $521 | $521 | $581 | $327 |
| Adjusted net income base amount: | ||||
| - single person | $18,791 | $19,993 | $20,592 | $38,896 |
| - couple | 28,975 | 28,298 | 29,578 | 45,097 |
| % 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) | $22,264 | $23,466 | $24,010 | $41,076 |
| - couple (B) | 32,448 | 31,771 | 32,996 | 47,277 |
| - couple, both eligible for disability amount (A) | 35,922 | 35,245 | 36,413 | 49,457 |
Revised: October 26, 2023