Canada Revenue Agency
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Working Income Tax Benefit (WITB) - Calculation sheet for single individuals, no children - For all of Canada except Alberta, Quebec, Nunavut and British Columbia (2010 tax year)
This document is also available for download in .pdf format.
You can also use our WITB calculator.
Calculation of WITB
| Individual working income | 1 $ | |
| Subtract base amount | 2 $ | − 3,000.00 |
| Individual working income over base amount (line 1 minus line 2. If negative, enter $0.) |
3 $ | |
| WITB (line 3 × 25% (or $925, whichever is less)) | 4 $ |
Calculation of WITB reduction
| Adjusted net income (Does not include any Universal Child Care Benefit or Registered Disability Savings Plan amounts received or repaid) | 5 $ | |
| Subtract base amount | 6 $ | − 10,500.00 |
| Adjusted net income over base amount (line 5 minus line 6. If negative, enter $0.) |
7 $ | |
| WITB reduction (line 7 × 15%) | 8 $ | |
| WITB entitlement (line 4 minus line 8. If negative, enter $0.) |
9 $ |
Calculation of WITB Disability Supplement
| Individual working income (from line 1 above) | 10 $ | |
| Subtract base amount | 11 $ | − 1,150.00 |
| Individual working income over base amount (line 10 minus line 11. If negative, enter $0.) |
12 $ | |
| WITB Disability Supplement (line 12 × 25% (or $462.50, whichever is less)) |
13 $ |
Calculation of WITB Disability Supplement reduction
| Adjusted net income | 14 $ | |
| Subtract base amount | 15 $ | − 16,667.00 |
| Adjusted net income over base amount (line 14 minus line 15. If negative, enter $0.) |
16 $ | |
| WITB Disability Supplement reduction (line 16 × 15%) | 17 $ | |
| WITB Disability Supplement entitlement (line 13 minus line 17. If negative, enter $0.) |
18 $ |
