T1-2023

Working Income Tax Benefit (WITB)

You can claim if:

You were resident in Canada for all of 2023

Your income came from employment or business

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

You cannot claim if:

You were a full time student for more than 13 weeks at a designated educational institution, unless you had an eligible dependant

You were in prison or similar institution for at least 90 days over the year.

Eligibilty:

You can claim if your working income (Line 8 in Part A below) is more than $2,760.

You can claim WITB disability supplement if you are eligible and your working income is more than $910 (see step 3).

If your adjusted family net income is less than the amount specified in the "Adjusted family net income levels" table at the bottom of this calculator, you can complete this calculator to see what amount you may be able to claim.

Also:

If you were married or in a common-law relationship but did not have an eligible spouse or dependant, follow the instructions as if you neither an eligible spouse or dependant

You can claim WITB for a deceased person who meets the required conditions, if the death was after June 30 2023.

How the calculator works:

Step 1 calculates your working income and adjusted family net income:

Part A calculates the Working Income

Part B calculates the Family Net Income

Step 2 Calculates the Basic WITB

Step 3 Calculates the WITB Disability Supplement

Note:

A table showing the Adjusted family net income levels is displayed underneath the calculator.

See line 453 in the General Income Tax and Benefit guide for 2023 for more information.

T1-2023 Working Income Tax Benefit

Step 1 - Calculating your working income and adjusted family net income
Do you have an eligible dependant?	381	Yes		1	No		2
Do you have an eligible spouse?	382	Yes		1	No		2

Part A - Working income
Complete columns 1 and 2 if you had an eligible spouse on December 31, 2023. Otherwise, complete column 1 only.			Column 1 - You				Column 2 - Your eligible spouse
Employment income and other employment income reported on line 101 and line 104 of the return				3				3
Taxable part of scholarship income reported on line 130	383	+		4	383	+		4
Total self-employment income reported on lines 135, 137, 139, 141, and 143 of the return (excluding losses and income from a communal organization)		+		5		+		5
Tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer	385	+		6	386	+		6
Add lines 3 to 6. Enter the amount even if the result is "0".		=		7	387	=		7
Add the amounts from line 7 in columns 1 and 2.			Working income				8
Part B - Adjusted family net income
Net income amount from line 236 of the return		=		9				9
Tax-exempt part of all income earned or received on a reserve less the deductions related to that income, or an allowance received as an emergency volunteer	388	+		10	389	+		10
Total of universal child care benefit (UCCB) repayment (line 213 of the return) and registered disability savings plan (RDSP) income repayment (included on line 232 of the return)		+		11		+		11
Add lines 9, 10, and 11.		=		12		=		12
Total of UCCB (line 117 of the return) and RDSP income (line 125 of the return)		=		13		-		13
Line 12 minus line 13 (if negative, enter "0")		=		14	390	=		14
Add the amounts from line 14 in columns 1 and 2.			Adjusted family net income				15

Are you claiming the basic WITB?	391	Yes	1	No	2	If yes, complete Step 2
Are you claiming the WITB disability supplement for yourself?	392	Yes	1	No	2	if yes, complete Step 3
Does your eligible spouse qualify for the disability amount for himself or herself?	394	Yes	1	No	2	If yes, he or she must complete steps 1 and 3 on a separate Schedule 6.

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 advancepayments for 2023 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.
Amount from line 8 in Step 1				16
Base amount		-		17
Line 16 minus line 17 (if negative, enter "0")		=		18
Rate (%)				19
Multiply line 18 by line 19		=		20
If you had neither an eligible spouse nor an eligible dependant, enter $1,109. If you had an eligible spouse or an eligible dependant, enter $1,663.
	I had neither an eligible spouse nor an eligible dependant,	-		21
	I had an eligible spouse or an eligible dependant.	-		21
Amount from line 20 or line 21, whichever is less				►		22
Amount from line 15 in step 1				23
Base amount:
Base amount: If you had neither an eligible spouse nor an eligible dependant, enter $12,074. If you had an eligible spouse or an eligible dependant, enter $16,464. NOTE: this uses your selection from line 21		-		24
Line 23 minus line 24 (if negative enter "0")		=		25
Rate		x	%	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
Enter the amount from line 7 in column 1 of Step 1.				29
Base amount		-		30
Line 29 minus line 30 (if negative, enter "0")		=		31
Rate		x	%	32
Multiply line 31 by line 32		=		33
Amount from line 33 or $508, whichever is less				►		34
Amount from line 15 in Step 1				35
Base amount: If you had neither an eligible spouse nor an eligible dependant, enter $19,464. If you had an eligible spouse or an eligible dependant, enter $27,550. NOTE: this uses your selection from line 21		-		36
Line 35 minus line 36 (if negative, enter "0")		=		37
	Rate: If you had an eligible spouse and he or she also qualifies for the disability amount, tick the box to enter 7.5%, otherwise 15%. Will be entered	x	%	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

Adjusted family net income levels
	You had neither an eligible spouse nor an eligible dependant	You had an eligible spouse or an eligible dependant
Basic WITB. Adjusted family net income (line 15 in Step 1)	less than $19,468	less than $27,551
WITB disability supplement (you qualify for the disability amount). Adjusted family net income (line 15 in Step 1)	less than $22,851	less than $30,937
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)	►	less than $34,324

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