Schedule 6(Instruction) - fill out and auto calculate/complete form online

T1-2018

Working Income Tax Benefit

Schedule 6

The working income tax benefit (WITB) is for low-income individuals and families who have earned income from employment or business.
The WITB consists of a basic amount and a disability supplement.

Complete this schedule and attach it to your return to claim the WITB if you meet all of the following conditions in 2018:

•

you were a resident of Canada throughout the year

•

you earned working income (see Part A)

•

at the end of the year, you were 19 years of age or older or you resided with your spouse or common-law partner or your child

You cannot claim the WITB in 2018 if any of the following apply to you:

•

you were enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year, unless you
had an eligible dependant at the end of the year

•

you were confined to a prison or similar institution for a period of at least 90 days during the year

Notes:

If you were married or living in a common-law relationship but did not have an eligible spouse (defined below) or an eligible
dependant (defined below), complete this schedule using the instructions as if you had neither an eligible spouse nor an eligible
dependant.

If you are completing a final return for a deceased person who met the above conditions, you can claim the WITB for that person
if the date of death was after June 30, 2018.

Eligible spouse – For the purpose of the WITB, an eligible spouse is a person who meets all the following conditions:

•

was your spouse or common law partner on December 31, 2018

•

was a resident of Canada throughout 2018

•

was not enrolled as a full time student at a designated educational institution for a total of more than 13 weeks in the year, unless they
had an eligible dependant at the end of the year

•

was not confined to a prison or similar institution for a period of at least 90 days during the year

•

was not exempt from income tax in Canada for a period in the year when the person was an officer or servant of another
country, such as a diplomat, or a family member or employee of such a person at any time in the year

Eligible dependant – For the purpose of the WITB, an eligible dependant is a person who meets all the following conditions:

•

was your or your spouse’s or common law partner’s child

•

was under 19 years of age and lived with you on December 31, 2018

•

was not eligible for the WITB for 2018

Complete Step 1 on the next page.

The WITB is calculated based on the following amounts:

•

working income (calculated in Step 1, Part A)

•

your adjusted family net income (calculated in Step 1, Part B)

Adjusted family net income levels

You had neither an eligible
spouse nor an eligible
dependant

You had an eligible spouse
but did not have an eligible
dependant

You did not have an eligible
spouse but you had an
eligible dependant

You had both an eligible
spouse and an eligible
dependant

Basic WITB

Adjusted family net income (line 15 in Step 1)

less than $20,426.97

less than $31,584.50

less than $16,968.52

less than $23,640.55

WITB disability supplement

(you are eligible for the disability tax credit)

less than $23,118.77

less than $34,276.30

less than $19,660.32

less than $26,332.35

Adjusted family net income (line 15 in Step 1)

WITB disability supplement

(you had an eligible spouse and

both of you are eligible for the disability tax credit)

not applicable

less than $36,968.10

not applicable

less than $29,024.15

Adjusted family net income (line 15 in Step 1)

Continue on the next page.

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