Net income level where the recipient is not eligible to receive the basic Working income tax benefit

2017 tax year
	Canada (excluding Alberta, Quebec, British Columbia and Nunavut)	Quebec	British Columbia	Nunavut	Alberta
Family with children	$28,975	$23,291	$29,597	$45,124	$28,283
Family without children	$28,975	$31,118	$29,597	$45,124	$28,283
Single with children	$28,975	$16,718	$29,597	$45,124	$28,283
Single without children	$18,792	$20,125	$20,609	$38,924	$19,984

Net income level where the recipient is not eligible to receive the Working income tax benefit disability supplement

2017 tax year
	Canada (excluding Alberta, Quebec, British Columbia and Nunavut)	Quebec	British Columbia	Nunavut	Alberta
Family with children	$32,449	$26,332	$32,996	$47,277	$31,772
Family without children	$32,449	$33,788	$32,996	$47,277	$31,772
Single with children	$32,449	$19,388	$32,996	$47,277	$31,772
Single without children	$22,265	$22,795	$24,010	$41,076	$23,467

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 and widowed parents), and married or common-law couples with or without eligible dependants
Single refers to single individuals (including separated, divorced and widowed individuals) with no eligible 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 without eligible dependants
Single with children refers to single individuals (including separated, divorced and widowed individuals) with eligible dependants
Single without children refers to single individuals (including separated, divorced and widowed individuals) without eligible dependants