Refundable tax credit for Working income tax benefit: Calculation
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Refundable tax credit for Working income tax benefit: Calculation
1. How is the working income tax benefit (WITB) calculated?
The WITB is calculated using the following information:
- marital status;
- province or territory of residence;
- working income;
- net income;
- eligible dependant; and
- eligibility for the WITB disability supplement.
To see how the WITB is calculated, please refer to the calculation sheet applicable to you, or you can use the Canada Revenue Agency (CRA) Child and family benefits calculator to get an estimate of your benefit.
2. What is the maximum amount of WITB I may receive?
WITB is intended for low-income individuals and families who have working income earned from employment or business.
For single individuals without children, the maximum amount of WITB is paid if working income is between $7,172 and $11,838 for 2017. The WITB payment is gradually reduced when net income is more than $11,838 (this is referred to as the base threshold). No WITB is paid when net income exceeds $18,792. These amounts vary slightly for residents of Alberta, Quebec, Nunavut and British Columbia.
For families, the maximum amount of WITB is paid if the family's working income is between $10,576 and $16,348 for 2017. The WITB payment is gradually reduced when family net income is more than $16,348 (this is referred to as the base threshold). The WITB payment is reduced to zero once family net income exceeds $28,975. These amounts vary slightly for residents of Alberta, Quebec, Nunavut and British Columbia.
For single individuals and families who are eligible and entitled to WITB disability supplement, the income thresholds will be a bit higher. See amounts below.
3. What are the WITB and WITB disability supplement amounts for the 2017 tax year (except Quebec)?
WITB amounts |
Canada
|
British Columbia |
Nunavut |
Alberta |
|---|---|---|---|---|
| Maximum benefit (single) | $1,043 | $1,200 | $655 | $1,122 |
| Maximum benefit (family) | $1,894 | $1,903 | $1,310 | $1,683 |
| Working income (single) | over $3,000 | over $4,750 | over $6,000 | Over $2,760 |
| Working income (family) | over $3,000 | over $4,750 | over $6,000 | Over $2,760 |
| Base threshold (single) | $11,838 | $12,965 | $22,549 | $12,402 |
| Base threshold (family) | $16,348 | $17,475 | $28,749 | $16,911 |
| Net income where WITB is reduced to zero (single) | $18,792 | $20,609 | $38,924 | $19,984 |
| Net income where WITB is reduced to zero (family) | $28,975 | $29,597 | $45,124 | $28,283 |
WITB disability supplement amounts |
Canada
|
British Columbia |
Nunavut |
Alberta |
|---|---|---|---|---|
| Maximum WITB disability supplement ** | $521 | $581 | $327 | $521 |
| Disability supplement working income (single and family) | over $1,150 | over $2,295 | over $4,800 | Over $910 |
| Disability supplement base threshold (single) | $18,791 | $20,592 | $38,896 | $19,993 |
| Disability supplement base threshold (family) | $28,975 | $29,578 | $45,097 | $28,298 |
| Net income where WITB disability supplement is reduced to zero (single) | $22,265 | $24,010 | $41,076 | $23,467 |
| Net income where WITB disability supplement is reduced to zero (family) | $32,449 | $32,996 | $47,277 | $31,772 |
** for each eligible individual excluding dependants
For residents of Canada, including residents of Alberta, British Columbia and Nunavut, but excluding residents of Quebec:
- Family refers to single parents (including separated, divorced, or widowed parents), and married or common-law couples with or without eligible dependants
- Single refers to single individuals (including separated, divorced, or widowed individuals) with no eligible dependants
4. What are the WITB and WITB disability supplement amounts for the 2017 tax year (Quebec only)?
WITB amounts |
Single with no children |
Single with children |
Family with no children |
Family with children |
|---|---|---|---|---|
| Maximum benefit | $1,661.73 | $972.72 | $2,592.84 | $1,011.84 |
| Working income | $2,400.00 | $2,400.00 | $3,600.00 | $3,600.00 |
| Base threshold | $11,816.44 | $11,854.15 | $18,153.53 | $18,231.98 |
| Net income where WITB is reduced to zero | $20,125.09 | $16,717.75 | $31,117.73 | $23,291.18 |
WITB disability supplement amounts |
Single with no children |
Single with children |
Family with no children |
Family with children |
|---|---|---|---|---|
| Maximum WITB disability supplement** | $533.98 | $533.98 | $533.98 | $533.98 |
| Disability supplement working income | $1,200.00 | $1,200.00 | $1,200.00 | $1,200.00 |
| Disability supplement base threshold | $20,125.09 | $16,717.75 | $31,117.63 | $23,291.18 |
| Net income where WITB disability is reduced to zero | $22,794.99 | $19,387.65 | $33,787.63 | $25,961.08 |
** for each eligible individual excluding dependents
For residents of Quebec:
- Family with children refers to married or common-law couples with eligible dependants
- Family without children refers to married or common-law couples without eligible dependants
- Single with children refers to single individuals (including separated, divorced, or widowed individuals) with eligible dependants
- Single without children refers to single individuals (including separated, divorced, or widowed individuals) without eligible dependants
- Date modified:
- 2018-05-31