Filing Your Return -> Working income tax benefit -> 2018 WITB factors except Quebec
Working Income Tax Benefit (WITB) Factors for 2018
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.
| Basic WITB Factors | ||||
| Factor | Most Prov/Terr |
AB | BC | NU |
| 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 | $1,059 | $1,139 | $1,218 | $665 |
| - couple | 1,922 | 1,708 | 1,932 | 1,330 |
| Adjusted net income base amount: | ||||
| - single person | $12,016 | $12,588 | $13,160 | $22,887 |
| - couple | 16,593 | 17,165 | 17,737 | 29,181 |
| % 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 | $19,076 | $20,284 | $20,918 | $39,512 |
| - couple | 29,407 | 28,706 | 30,043 | 45,806 |
| Working income at which maximum WITB is reached: | ||||
| - single person | $7,236 | $8,542 | $11,028 | $19,300 |
| - couple | 10,688 | 11,430 | 14,709 | 19,300 |
| Disability Supplement Factors | ||||
| Factor | Most Prov/Terr |
AB | BC | NU |
| 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 | $529 | $529 | $589 | $332 |
| Adjusted net income base amount: | ||||
| - single person | $19,073 | $20,293 | $20,901 | $39,480 |
| - couple | 29,410 | 28,723 | 30,022 | 45,774 |
| % 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) | $22,600 | $23,820 | $24,366 | $41,694 |
| - couple (B) | 32,937 | 32,250 | 33,487 | 47,988 |
| - couple, both eligible for disability amount (A) | 36,464 | 35,776 | 36,952 | 50,201 |
Revised: October 26, 2023