| Step 2 – Calculating your basic WITB | ||||||||||||||||||
| If you had an eligible spouse, only one of you can claim the basic WITB. However, the person who received the WITB advance payments for 2018 is the person who must claim the basic WITB for the year. If you had an eligible dependant, only one person can claim the basic WITB for that eligible dependant. |
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| Working income amount from line 8 on the previous page | 16 | |||||||||||||||||
| Base amount: If you had an eligible spouse or you had an eligible spouse and an eligible | ||||||||||||||||||
| dependent, enter $3,600. Otherwise, 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 12%. | ||||||||||||||||||
| If you had both an eligible spouse and an eligible dependant, enter 8%. Otherwise, enter 20.5%. | 19 | |||||||||||||||||
| Multiply line 18 by line 19. | = | 20 | ||||||||||||||||
| If you had neither an eligible spouse nor an eligible dependant, enter $1,675.67. If you had an eligible spouse but did not have an eligible dependant, enter $2,614.98. If you had an eligibledependant but did not have an eligible spouse, enter $980.88. If you had |
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| both an eligible spouse and an eligible dependant, enter $1,020.48. | 21 | |||||||||||||||||
| Enter the amount from line 20 or line 21, whichever is less. | ► | 22 | ||||||||||||||||
| Adjusted family net income amount from line 15 on the previous page | 23 | |||||||||||||||||
| Base amount: If you had neither an eligible spouse nor an eligible dependant, enter $12,048.62. If you had an eligible spouse but did not have an eligible dependant, enter $18,509.60. If you had an eligible dependant but did not have an eligible spouse, enter $12,064.12. If you had both an eligible spouse and an eligible dependant, enter |
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| $18,538.15. | – | 24 | ||||||||||||||||
| Line 23 minus line 24 (if negative, enter "0") | = | 25 | ||||||||||||||||
| Rate | x 20% | 26 | ||||||||||||||||
| Multiply line 25 by line 26. | = | ► | – | 27 | ||||||||||||||
| 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. | = | 28 | ||||||||||||||||
| Step 3 – Calculating your WITB disability supplement | ||||||||||||||||||
| If you had an eligible spouse and one of you is eligible for the disability tax credit, that person should claim both the basic WITB and the WITB disability supplement. If you had an eligible spouse and both of you are eligible for the disability tax credit, only one of you can claim the basic WITB. However, each of you must claim the WITB disability supplement on a separate Schedule 6. |
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| Amount from line 7 in column 1 on the previous page. | 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 an eligible | ||||||||||||||||||
| dependant, enter 20%. Otherwise, enter 40%. | x % | 32 | ||||||||||||||||
| Multiply line 31 by line 32. | = | 33 | ||||||||||||||||
| Enter the amount from line 33 or $538.36, whichever is less. | ► | 34 | ||||||||||||||||
| Adjusted family net income amount from line 15 on the previous page | 35 | |||||||||||||||||
| Base amount: If you had neither an eligible spouse nor an eligible dependant, enter $20,426.97. If you had an eligible spouse but did not have an eligible dependant, enter $31,584.50. If you had an eligible dependant but did not have an eligible spouse, enter $16,968.52. If you had both an eligible spouse and an eligible dependant, enter |
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| $23,640.55. | – | 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 disability tax credit, | ||||||||||||||||||
| enter 10%. Otherwise, enter 20%. | x 20% | 38 | ||||||||||||||||
| Multiply line 37 by line 38. | = | ► | – | 39 | ||||||||||||||
| Line 34 minus line 39 (if negative, enter "0") | = | 40 | ||||||||||||||||
| If you completed Step 2, enter the amount from line 28. Otherwise, enter "0". | + | 41 | ||||||||||||||||
| Add lines 40 and 41. | ||||||||||||||||||
| Enter this amount on line 453 of your return. | = | 42 | ||||||||||||||||
| 5005-S6 | See the privacy notice on your return. | |||||||||||||||||