Working Income Tax Benefit by Accountant Brampton

The person must to file taxes every year in order to qualify for WITB by your Tax Accountant at Brampton . The WITB is for low-income individuals and families who have earned income from employment or business. To find out if you can claim the WITB, see Schedule 6 – Working Income Tax Benefit. The WITB consists of a basic amount and a disability supplement. Complete Schedule 6 to calculate the basic WITB and, if applicable, the WITB disability supplement to which you may be entitled. If you had an eligible spouse, only one of you can claim the basic WITB.

Income Taxes

Tax Accountant

The person who receives the WITB advance payments is the person who must claim the basic WITB for the year. If you had an eligible dependant, you and another person cannot both claim the basic WITB for that same eligible dependant. If you had an eligible spouse, and one of you qualifies for the disability amount, that person should claim both the basic WITB and the WITB disability supplement.
If you had an eligible spouse and both of you qualify for the disability amount, only one of you can claim the basic WITB. However, each of you must claim the WITB disability supplement on a separate Schedule 6.
Eligible spouse – For the purpose of the WITB, an eligible  spouse is a person who meets all the following conditions:
• was your spouse or common-law partner on December 31, 2010;

• was a resident of Canada throughout 2010;

• was not enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year, unless he or she had an eligible dependant at the end of the year; and
• was not confined to a prison or similar institution for a period of 90 days or more during the year.
Eligible dependant – For the purpose of the WITB, an eligible dependant is a person who meets all the following conditions. He or  she:
• was your or your spouse’s or common-law partner’s child;
• was under 19 years of age and lived with you on December 31, 2010; and
• was not eligible for the WITB for 2010.
Net income level where the recipient is not eligible to
receive the Working Income Tax Benefit (WITB)

2011
tax year

Canada (excluding
Alberta, Quebec, British Columbia and Nunavut)

Quebec

British Columbia

Nunavut

Alberta

Family with children

$26,218

$21,056.14

$26,764

$40,800

$25,601

Family without children

$26,218

$28,411.14

$26,764

$40,800

$25,601

Single with children

$17,004

$15,221.59

$18,631

$35,202

$18,088

Single without children

$17,004

$18,457.54

$18,631

$35,202

$18,088

Net income level
where the recipient is not eligible to receive the WITB disability supplement

2011
tax year

Canada (excluding
Alberta, Quebec, British Columbia and Nunavut)

Quebec

British Columbia

Nunavut

Alberta

Family with children

$29,363

$23,498.29

$29,850

$42,776

$28,751

Family without children

$29,363

$30,853.29

$29,850

$42,776

$28,751

Single with children

$20,149

$17,663.74

$21,720

$37,166

$21,236

Single without children

$20,149

$20,899.69

$21,720

$37,166

$21,236

 

 

For more information:

http://www.cra-arc.gc.ca/bnfts/wtb/menu-eng.html?rhb