Free untitled - Canada

T1-2009

Working Income Tax Benefit

Schedule 6

See line 453 in the guide for more information. Complete this schedule and attach a copy to your return to claim the Working Income Tax Benefit (WITB) if you meet all of the following conditions in 2009: you were a resident of Canada throughout the year; you earned income from employment or business; and 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. In addition, to claim the basic WITB (Step 2), your working income must be more than $3,000 and more than $1,150 to claim the WITB disability supplement (Step 3). Refer to the chart at the bottom of the next page for the adjusted family net income levels to claim the WITB. You cannot claim the WITB if in 2009: 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; or you were confined to a prison or similar institution for a period of 90 days or more during the year. Notes: If you were married or living in a common-law relationship but did not have an eligible spouse or an eligible dependant, 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, 2009.

Step 1 ­ Calculating your working income and adjusted family net income
Do you have an eligible dependant? Do you have an eligible spouse?

381 Yes 382 Yes

1 1

No No

2 2

Part A ­ Working income
Complete columns 1 and 2 if you had an eligible spouse on December 31, 2009. Otherwise, complete column 1 only. Employment income and other employment income reported on line 101 and line 104 of the return Taxable part of scholarship income reported at line 130 Total self-employment income reported on lines 135, 137, 139, 141, and 143 of the return (excluding losses) Tax-exempt part of working income earned on a reserve and an allowance received as an emergency volunteer Add lines 3 to 6. Enter the amount even if the result is "0". Add the amounts from line 7 in columns 1 and 2.

Column 1 You

Column 2 Your eligible spouse 3 4 5 3 4 5

383

384

385

6 7

386 387
8

6 7

Working income

Part B ­ Adjusted family net income
Net income amount from line 236 of the return Tax-exempt part of all income earned/received on a reserve and an allowance received as an emergency volunteer Total of Universal Child Care Benefit repayment (line 213 of the return) and registered disability savings plan income repayment (included in line 232) Add lines 9, 10, and 11. Total of Universal Child Care Benefit (line 117 of the return) and registered disability savings plan income (line 125 of the return) Line 12 minus line 13 (if negative, enter "0") Add the amounts from line 14 in columns 1 and 2. Are you claiming the basic WITB? Are you claiming the WITB disability supplement for yourself? Does your eligible spouse qualify for the disability amount for himself or herself?
5000-S6

9

9

388

10 11 12 13 14

389

10 11 12 13 14 15

390

Adjusted family net income

391 Yes 392 Yes 394 Yes

1 1 1

No No No

2 2 2

If yes, complete Step 2 on the next page. If yes, complete Step 3 on the next page. If yes, he or she must complete Step 1 and Step 3 on a separate Schedule 6. Go to Step 2 on the next page

Step 2 ­ Calculating your basic WITB
If you had an eligible spouse, only one of you can claim the basic WITB. However, the individual who received the WITB advance payment for 2009 is the individual who must claim the basic WITB for the year. If you had an eligible dependant, only one individual can claim the basic WITB for that same eligible dependant. 16 Enter the amount from line 8 in Step 1. Base amount 3,000 00 17 18 Line 16 minus line 17 (if negative, enter "0") 25% 19 Rate 20 Multiply line 18 by line 19. If you had neither an eligible spouse nor an eligible dependant, enter $925. If you had an eligible spouse or an eligible dependant enter $1,680. 21 22 Enter the amount from line 20 or line 21, whichever is less. 23 Enter the amount from line 15 in Step 1. Base amount: If you had neither an eligible spouse nor an eligible dependant, enter $10,500. If you had an eligible spouse or an eligible dependant, enter $14,500. 24 25 Line 23 minus line 24 (if negative, enter "0") Rate 15% 26 Multiply line 25 by line 26. Line 22 minus line 27 (if negative, enter "0") Enter the amount from line 28 on line 453 of your return, unless you complete Step 3.

27 28

Step 3 ­ Calculating your WITB disability supplement
If you qualify for the disability amount for yourself, complete Step 3 to calculate your WITB disability supplement. However, if you had an eligible spouse and both of you qualify for the disability amount, your spouse must complete steps 1 and 3 on a separate Schedule 6 to calculate his or her WITB disability supplement and enter the amount on line 453 of his or her return. Enter the amount from line 7 in column 1 of Step 1. Base amount Line 29 minus line 30 (if negative, enter "0") Rate Multiply line 31 by line 32. Enter the amount from line 33 or $462.50, whichever is less. Enter the amount from line 15 in Step 1. Base amount: If you had neither an eligible spouse nor an eligible dependant, enter $16,667. If you had an eligible spouse or an eligible dependant, enter $25,700. Line 35 minus line 36 (if negative, enter "0") 29

1,150 00 30
25% 31 32 33 34 35

36 37

Rate: If you had an eligible spouse and he or she also qualifies for the disability amount, enter 7.5%. Otherwise, enter 15%. 38 Multiply line 37 by line 38. Line 34 minus line 39 (if negative, enter "0") If you completed Step 2, enter the amount from line 28. Otherwise, enter "0". Enter this amount on line 453 of your return. Add lines 40 and 41.

39 40 41 42

Adjusted family net income levels
Basic WITB Adjusted family net income (line 15 in Step 1) WITB disability supplement (you qualify for the disability amount) Adjusted family net income (line 15 in Step 1) WITB disability supplement (you had an eligible spouse and both of you qualify for the disability amount) Adjusted family net income (line 15 in Step 1)

You had neither an eligible spouse nor an eligible dependant

You had an eligible spouse or an eligible dependant

less than $16,667 less than $19,750

less than $25,700 less than $28,783

less than $31,867

5000-S6