This article provides the different working income tax benefit (WITB) disability supplement amounts allowed at different income levels for individuals without an eligible spouse or an eligible dependant for 2014.
These amounts are also applicable to those who were married or living in a common-law relationship but did not have an eligible spouse or an eligible dependant.
Working income: $1,150 or less
WITB disability supplement is 0.
Working income: more than $1,150 but less than $3,146
If adjusted family net income is $17,988 or less, WITB disability supplement is: (working income – $1,150) x 25%.
If adjusted family net income is more than $17,988 but less than $21,315, WITB disability supplement is: (working income – $1,150) x 25% – (adjusted family net income – $17,988) x 15%. If the result is negative, that means WITB disability supplement is 0.
If your adjusted family net income is more than $21,315, WITB disability supplement is 0.
Working income: $3,146 or more
If adjusted family net income is $17,988 or less, WITB disability supplement is: $499
If adjusted family net income is more than $17,988 but less than $21,315, WITB disability supplement is: $499 – (adjusted family net income – $17,988) x 15%. If the result is negative, that means WITB disability supplement is 0.
If your adjusted family net income is more than $21,315, WITB disability supplement is 0.