# Schedule 6 - Working Income Tax Benefit

#### Entering this Amount

## Entering Working income tax benefit (WITB)

Enter your dependants in the Dependant information window.

Enter your dependants in the Intro section of the interview.

If you are preparing a coupled return with an eligible spouse, QuickTax completes the spousal information on Schedule 6 for you.

Enter this information in the Deduction section of the Interview.

1. Continue through the interview to the Personal Deductions screen.
2. On the Interview selection screen, click Working income tax benefit, then select Express Interview and click Continue.
3. On Your Other Deductions Profile for 2008, click Working Income Tax Benefit.
4. Continue through the interview to the Working Income Tax Benefit screen and answer the questions.
5. Open Schedule 6. To find this form, use Form Lookup and enter the keyword `Schedule 6` or double-click line 453 of your T1 General.
6. Answer the questions at the top of Schedule 6.
7. If you have an eligible spouse but you are not preparing your returns together, enter the information about him or her on Schedule 6.

QuickTax calculates your claim on Schedule 6 and enters it on line 453 of your T1 General.

A taxpayer who is non-resident or has emigrated from Canada in the tax year is not eligible for the WITB credit.

Important: Even if you select Yes to claim the WITB, QuickTax does not calculate this credit if you are not eligible for it.

#### The Canada Revenue Agency says...

Schedule 6 - Working Income Tax Benefit

Complete this schedule and attach a copy of it to your return to claim the working income tax benefit (WITB) if:

| AB, MB, NB, NL, NS, NT, ON, PE, SK, YT | BC | NU | QC
--- | --- | --- | --- | ---
you were single with no eligible dependants and your adjusted family net income (Step 1, Part B) is less than | $13,081 | $14,387 | $32,894 | $14,858.88
or you had an eligible spouse eligible spouse or an eligible dependant and your adjusted family net income (Step 1, Part B) is less than | $21,569 | $21,612 | $37,989 | $20,581.86

Note: If you were married or living in a common-law relationship but did not have an eligible spouse or an eligible dependants , complete this schedule using the instructions as if you were single.
You must also meet all of the following conditions in 2008:

- you were a resident of Canada throughout the year;
- you earned income from employment or business;
- at the end of the year, you were 19 years of age or older, or you had an eligible spouse, or you had an eligible dependant.

You cannot claim the WITB if in 2008:

- you were enrolled as a full-time student at a designated educational institution for 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 90 days or more during the year.

Note: 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, 2008.

Calculating your basic WITB

## Calculating your basic WITB

If you have an eligible spouse, only one of you can claim the basic WITB. If you have an eligible dependant, you and another person cannot both claim the basic WITB for that same eligible dependant.

Calculating your WITB disability supplement

## Calculating your WITB disability supplement

If you were single with no eligible dependants, you qualify for the disability amount and the amount on line 15 in Step 1 is less than $14,777*, complete Step 3 to calculate your WITB disability supplement. Otherwise, enter the amount from line 28 on line 453 of your return.

If you qualify for the disability amount, you had an eligible spouse or an eligible dependant, and the amount on line 15 in Step 1 is less than $23,269**, complete Step 3 to calculate your WITB disability supplement. Otherwise, enter the amount from line 28 on line 453 of your return.

If you had an eligible spouse, both of you qualify for the disability amount, and the amount on line 15 in Step 1 is less than $24,969***, complete Step 3 to calculate your WITB disability supplement. Your eligible spouse must complete Step 1 and Step 3 on a separate Schedule 6 to calculate his or her WITB disability supplement. Otherwise, enter the amount from line 28 on line 453 of your return.

CONTENT | AB, MB, NB, NL, NS, NT, ON, PE, SK, YT | BC | NU | QC
--- | --- | --- | --- | ---
* | $14,777 | $16,421 | $34,259 | $16,073.38
** | $23,269 | $23,644 | $39,354 | $21,796.36
*** | $24,969 | $25,680 | $40,714 | $23,010.86

Related information
Information Concerning People with Disabilities