WITB: Calculation and advance payments

1. How is the Working Income Tax Benefit (WITB) calculated?
2. What is the maximum amount of WITB I may receive?
3. What are the WITB and WITB disability supplement amounts for the 2012 tax year (except Quebec)?
4. What are the WITB and WITB disability supplement amounts for the 2012 tax year (Quebec only)?
5. When are WITB advance payments made?
6. I did not receive my WITB advance payment. What should I do?
7. Can I start getting my WITB advance payments by direct deposit?
8. How do I change my banking information if I receive my payments by direct deposit?
9. What happens if you owe money for WITB?

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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 our WITB 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 $6,880 and $1,011 for 2012. The WITB payment is gradually reduced when net income is more than $11,011 (this is referred to as the base threshold). No WITB is paid when net income exceeds $17,477. 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 $10,048 and $15,205 for 2012. The WITB payment is gradually reduced when family net income is more than $15,205 (this is referred to as the base threshold). The WITB payment is reduced to zero once family net income exceeds $26,952. 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 2012 tax year (except Quebec)?

** 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

** for each eligible individual excluding dependants

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

5. When are WITB advance payments made?
The WITB payments are generally issued on the 5^th day of each quarter.

You can subscribe to the Benefit Recipients – Payment Issuance electronic mailing list to be notified when the next WITB advance payments will be issued.

For more information, please see Application and Eligibility.

6. I did not receive my WITB advance payment. What should I do?
We generally pay the WITB on the 5^th day of each quarter. If your payment does not arrive on that day, please wait ten working days before calling us at 1-800-959-8281.

7. Can I start getting my WITB advance payments by direct deposit?
You can have your WITB payments deposited directly into your account at a financial institution. To start direct deposit, send us a completed Form T1-DD(1), Direct Deposit Request - Individuals. If you get your payments by direct deposit and your banking information changes, send us a completed Form T1-DD(1). You cannot change your banking information by calling us unless you have other CRA products deposited into that same account.

If for any reason we cannot deposit a payment into your account, we will mail a cheque to you at the address we have on file.

8. How do I change my banking information if I receive my payments by direct deposit?
If you get your payments by direct deposit and your banking information changes, send us a completed Form T1-DD(1), Direct Deposit Request - Individuals. You cannot change your banking information by calling us unless you have other CRA products deposited into that same account.

9. What happens if you owe money for WITB?
If you received a WITB overpayment, please refer to our Balance owing – Benefits overpayment page.