Protected B when completed | |||||||||||||||||||||
Step 2 – Basic CWB | |||||||||||||||||||||
If you had an eligible spouse, only one of you can claim the basic CWB. | |||||||||||||||||||||
If you had an eligible dependant, only one person can claim the basic CWB for that eligible dependant. | |||||||||||||||||||||
If you cannot decide who will claim the basic CWB when you have an eligible spouse or an eligible dependant, the Canada Revenue Agency will decide who will claim the basic CWB. |
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If you or your spouse or common-law partner (if applicable) received an RC210 slip, you must also complete Step 4. | |||||||||||||||||||||
Family working income from line 6 | 16 | ||||||||||||||||||||
Base amount: If you had an eligible spouse or you had both an eligible spouse and |
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an eligible dependant, enter $3,600. If not, enter $2,400. | – | 17 | |||||||||||||||||||
Line 16 minus line 17 (if negative, enter "0") | = | 18 | |||||||||||||||||||
Rate: If you had an eligible dependant but did not have an eligible spouse, enter 20%. If you had both an eligible spouse and an eligible dependant, |
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enter 23.9%. If not, enter 37.3%. | x 37.3% | 19 | |||||||||||||||||||
Line 18 multiplied by the percentage from line 19 | = | 20 | |||||||||||||||||||
Maximum benefit: | |||||||||||||||||||||
If you did not have an eligible spouse or an eligible dependant, enter $3,521.87. If you had an eligible spouse but did not have an eligible dependant, enter $5,497.27. If you had an eligible dependant but did not have an eligible spouse, enter $1,888.40. If you had both an eligible |
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spouse and an eligible dependant, enter $3,522.38. | 21 | ||||||||||||||||||||
Enter whichever is less: amount from line 20 or line 21. | ► | 22 | |||||||||||||||||||
Adjusted family net income from line 15 | 23 | ||||||||||||||||||||
Base amount: If you did not have an eligible spouse or an eligible dependant, enter $13,294.87. If you had an eligible spouse but did not have an eligible dependant, enter $20,412.45. If you had an eligible dependant but did not have an eligible spouse, enter $13,400.24. If you had both |
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an eligible spouse and an eligible dependant, enter $20,563.57. | – | 24 | |||||||||||||||||||
Line 23 minus line 24 (if negative, enter "0") | = | 25 | |||||||||||||||||||
Rate | x 20% | 26 | |||||||||||||||||||
Line 25 multiplied by the percentage from line 26 | = | ► | – | 27 | |||||||||||||||||
Line 22 minus line 27 (if negative, enter "0") | |||||||||||||||||||||
If you are not completing Step 3, enter this amount on line 45300 of your return. | = | 28 | |||||||||||||||||||
5005-S6 E (23) | Page 4 of 6 | ||||||||||||||||||||
Protected B when completed | |||||||||||||||||||||
Step 3 – CWB disability supplement | |||||||||||||||||||||
If you had an eligible spouse and you are both eligible for the DTC, only one of you can claim the basic CWB. However, each of you must claim the CWB disability supplement on a separate Schedule 6. |
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If you received an RC210 slip, you must also complete Step 4. | |||||||||||||||||||||
Amount from line 5 in column 1 | 29 | ||||||||||||||||||||
Base amount | – | 30 | |||||||||||||||||||
Line 29 minus line 30 (if negative, enter "0") | = | 31 | |||||||||||||||||||
Rate: If you had an eligible spouse or you had both an eligible spouse and |
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an eligible dependant, enter 20%. If not, enter 40%. | x % | 32 | |||||||||||||||||||
Line 31 multiplied by the percentage from line 32 | = | 33 | |||||||||||||||||||
Enter whichever is less: amount from line 33 or $787.70. | ► | 34 | |||||||||||||||||||
Adjusted family net income from line 15 | 35 | ||||||||||||||||||||
Base amount: If you did not have an eligible spouse or an eligible dependant, enter $30,904.22. If you had an eligible spouse but did not have an eligible dependant, enter $47,898.80. If you had an eligible dependant but did not have an eligible spouse, enter $22,842.24. If you had both |
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an eligible spouse and an eligible dependant, enter $38,175.47. | – | 36 | |||||||||||||||||||
Line 35 minus line 36 (if negative, enter "0") | = | 37 | |||||||||||||||||||
Rate: If you had an eligible spouse and they are also eligible for | |||||||||||||||||||||
the DTC, enter 10%. If not, enter 20%. | x 20% | 38 | |||||||||||||||||||
Line 37 multiplied by the percentage from line 38 | = | ► | – | 39 | |||||||||||||||||
Line 34 minus line 39 (if negative, enter "0") | = | 40 | |||||||||||||||||||
If you completed Step 2, enter the amount from line 28. If not, enter "0". | + | 41 | |||||||||||||||||||
Line 40 plus line 41 | |||||||||||||||||||||
Enter this amount on line 45300 of your return. | = | 42 | |||||||||||||||||||
5005-S6 E (23) | Page 5 of 6 | ||||||||||||||||||||
Protected B when completed | |||||||||||||||||||||
Step 4 – Advanced Canada Workers Benefit (ACWB) | |||||||||||||||||||||
Complete this step if you or your spouse or common-law partner received an RC210 slip. Otherwise, enter "0" on line 49. |
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Enter whichever is more: amount from line 28 or line 42. | |||||||||||||||||||||
If you are not claiming the basic CWB or the CWB disability supplement, enter "0". | 43 | ||||||||||||||||||||
If you have an eligible spouse who is claiming the basic CWB for you, but you are claiming your CWB disability supplement, enter "0" on line 46 and continue on line 47. |
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If you have a spouse or common-law partner, only the person claiming the basic CWB should report the amount from box 10 of all RC210 received. If you and your spouse or common-law partner are not claiming the basic CWB, one of you must report the amount from box 10 of all RC210 slips as if you were claiming it. |
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Total basic ACWB paid to you (box 10 of your RC210 slip) | 38120 | •44 | |||||||||||||||||||
Total basic ACWB paid to your spouse or common-law partner | |||||||||||||||||||||
(box 10 of their RC210 slip) | 38121 | + | •45 | ||||||||||||||||||
Line 44 plus line 45 | = | 46 | |||||||||||||||||||
Total ACWB disability supplement paid to you | |||||||||||||||||||||
(box 11 of your RC210 slip) | 38122 | + | •47 | ||||||||||||||||||
Line 46 plus line 47 | = | 48 | |||||||||||||||||||
Enter whichever is less: amount from line 43 or line 48. | |||||||||||||||||||||
Enter this amount on line 41500 of your return. | Advanced Canada workers benefit | 49 | |||||||||||||||||||
See the privacy notice on your return. | |||||||||||||||||||||
5005-S6 E (23) | Page 6 of 6 |