Working Income Tax Benefit (WITB)

Low-income Canadians in the workforce who are at least 19 years of age are entitled to this refundable tax credit. For single individuals without children, the maximum amount of WITB ($1,015 for 2015) is paid if working income is between $7,060 and $11,525 for 2015. The WITB payment is gradually reduced when net income is more than $11,525 and is eliminated when net income exceeds $18,292. For families, the maximum amount of WITB ($1,844 for 2015) is paid if the family’s working income is between $10,376 and $15,915 for 2015. The WITB payment is gradually reduced when family net income is more than $15,915 and is eliminated when family net income exceeds $28,208. Disabled persons are entitled to a supplement. These amounts vary slightly for residents of Alberta, Quebec, Nunavut and British Columbia.

You may apply for an advance payment of one-half of the benefit to which you are entitled for the year. If approved, the prepayments will be made as part of your GST /HST credit payments.