5014-S6 (Front) Protected B when completed T1-2015 Schedule 6 Working Income Tax Benefit For more information, see line 453 in the guide. 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 2015: - 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. The WITB is calculated based on the working income (calculated in Part A below) and the adjusted family net income (calculated in Part B below). You can claim the basic WITB (Step 2) if the working income (amount on line 8 below) is more than $6,000. If you are eligible for the WITB disability supplement (Step 3), your working income (amount on line 7 below) must be more than $4,800. Also, if your adjusted family net income is less than the amount specified in the chart on the next page, you need to complete this form to find out if you are entitled to the WITB. If your adjusted family net income is more than the amount specified in the chart on the next page, you are not entitled to the WITB. You cannot claim the WITB if in 2015: - 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 at least 90 days 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, 2015. Step 1 - Calculating your working income and adjusted family net income Box 381: Do you have an eligible dependant? 1 Yes or 2 No ^ Box 382: Do you have an eligible spouse? 1 Yes or 2 No ^ Part A - Working income Complete columns 1 and 2 if you had an eligible spouse on December 31, 2015. Otherwise, complete column 1 only. Column 1 - You Line 3: Employment income and other employment income reported on line 101 and line 104 of the return ^ Line 4 and line 383: Taxable part of scholarship income reported on line 130 ^ Line 5: Total self-employment income reported on lines 135, 137, 139, 141, and 143 of the return (excluding losses and income from a communal organization) ^ Line 6 and line 385: Tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer ^ Line 7: Add lines 3 to 6. Enter the amount even if the result is "0". = ^ Column 2 - Your eligible spouse Line 3: Employment income and other employment income reported on line 101 and line 104 of the return ^ Line 4 and line 384: Taxable part of scholarship income reported on line 130 ^ Line 5: Total self-employment income reported on lines 135, 137, 139, 141, and 143 of the return (excluding losses and income from a communal organization) ^ Line 6 and line 386: Tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer ^ Line 7 and line 387: Add lines 3 to 6. Enter the amount even if the result is "0". = ^ Line 8: Add the amounts from line 7 in columns 1 and 2. Working income ^ Part B - Adjusted family net income Column 1 - You Line 9: Net income amount from line 236 of the return ^ Line 10 and line 388: 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 ^ Line 11: 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) ^ Line 12: Add lines 9, 10, and 11. = ^ Line 13: Total of UCCB (line 117 of the return) and RDSP income (line 125 of the return) ^ Line 14: Line 12 minus line 13 (if negative, enter "0") = ^ Column 2 - Your eligible spouse Line 9: Net income amount from line 236 of the return ^ Line 10 and line 389: 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 ^ Line 11: 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) ^ Line 12: Add lines 9, 10, and 11. = ^ Line 13: Total of UCCB (line 117 of the return) and RDSP income (line 125 of the return) ^ Line 14 and line 390: Line 12 minus line 13 (if negative, enter "0") = ^ Line 15: Add the amounts from line 14 in columns 1 and 2. Adjusted family net income ^ Box 391: Are you claiming the basic WITB? 1 Yes or 2 No ^ If yes, complete Step 2 on the next page. Box 392: Are you claiming the WITB disability supplement for yourself? 1 Yes or 2 No ^ If yes, complete Step 3 on the next page. Box 394: Does your eligible spouse qualify for the disability amount for himself or herself? 1 Yes or 2 No ^ If yes, he or she must complete steps 1 and 3 on a separate Schedule 6. Continue on the next page. 5014-S6 (Back) 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 payments for 2015 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. Line 16: Amount from line 8 in Step 1 ^ Line 17: Base amount 6,000.00 Line 18: Line 16 minus line 17 (if negative, enter "0") = ^ Line 19: Rate: If you had neither an eligible spouse nor an eligible dependant, enter 5.1%. If you had an eligible spouse or an eligible dependant, enter 10.2%. ^ Line 20: Multiply line 18 by line 19. = ^ Line 21: If you had neither an eligible spouse nor an eligible dependant, enter $651. If you had an eligible spouse or an eligible dependant, enter $1,302. ^ Line 22: Amount from line 20 or line 21, whichever is less ^ Line 23: Amount from line 15 in Step 1 ^ Base amount: Line 24: If you had neither an eligible spouse nor an eligible dependant, enter $21,952. If you had an eligible spouse or an eligible dependant, enter $27,989. ^ Line 25: Line 23 minus line 24 (if negative, enter "0") = ^ Line 26: Rate: If you had neither an eligible spouse nor an eligible dependant, enter 4.1%. If you had an eligible spouse or an eligible dependant, enter 8.2%. ^ Line 27: Multiply line 25 by line 26. = ^ Line 28: 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. = ^ Step 3 - Calculating your WITB disability supplement If you qualify for the disability amount for yourself, complete Step 3 to calculate your 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 supplement and enter the amount on line 453 of his or her return. Line 29: Enter the amount from line 7 in column 1 of Step 1. ^ Line 30: Base amount 4,800.00 Line 31: Line 29 minus line 30 (if negative, enter "0") = ^ Line 32: Rate 25% Line 33: Multiply line 31 by line 32. = ^ Line 34: Amount from line 33 or $318, whichever is less ^ Line 35: Amount from line 15 in Step 1 ^ Base amount: Line 36: If you had neither an eligible spouse nor an eligible dependant, enter $37,867. If you had an eligible spouse or an eligible dependant, enter $43,904 ^ Line 37: Line 35 minus line 36 (if negative, enter "0") = ^ Line 38: Rate: If you had an eligible spouse and he or she also qualifies for the disability amount, enter 7.5%. Otherwise, enter 15%. ^ Line 39: Multiply line 37 by line 38. = ^ Line 40: Line 34 minus line 39 (if negative, enter "0") = ^ Line 41: If you completed Step 2, enter the amount from line 28. Otherwise, enter "0". ^ Line 42: Add lines 40 and 41. Enter this amount on line 453 of your return. = ^ Adjusted family net income levels Basic WITB Adjusted family net income (line 15 in Step 1) You had neither an eligible spouse nor an eligible dependant: less than $37,831 You had an eligible spouse or an eligible dependant: less than $43,868 WITB disability supplement (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: less than $39,987 You had an eligible spouse or an eligible dependant: less than $46,024 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 an eligible spouse or an eligible dependant: less than $48,144 See the privacy notice on your return.