Working Income Tax Benefit

2015 Working Income Tax Benefit (WITB)

The working income tax benefit (WITB) is a federal refundable tax credit which has been available since 2007, for low-income individuals or families with working income over $3,000 (base amount for most provinces and territories).  The calculations for Alberta, BC, Quebec, and Nunavut differ from the amounts for other provinces and territories.  See the link below for tables of WITB factors.

Summary of amounts for WITB

We have compiled tables which summarize all of the amounts related to the calculation of the WITB, including base amounts of working income, percentages used in the calculation, maximum WITB benefit, and income amounts above which the WITB is not available.

The tables for each year are initially estimated using indexation factors, and are updated (usually rounding differences) when the factors are available on the Canada Revenue Agency (CRA) website.  It is noted on the page when the factors have been confirmed to CRA.

CRA website : working income tax benefit

The WITB is calculated on Schedule 6 of the income tax return, and is then entered on line 453 on page 4 of the tax return.

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