Schedule 6 Tax Form: Working Income Tax Benefit in Canada
Who uses the CRA Schedule 6 tax form?
You will use the CRA’s Schedule 6 if you want to apply for the Working Income Tax Benefit (WITB). Part of the family tax credits, it is a refundable tax credit intended for low-income individuals and families who are working.
What are the conditions to get the tax credit?
Generally, you are eligible if you are 19 or over, you earned employment or business income and were a resident of Canada. You can also claim the WITB if you have a child under 19 who lives with you and is not eligible for the WITB (eligible dependant). Calculations vary according to your province or territory of residence.
What happens if I have a spouse or dependant who is also eligible?
Only one spouse can claim the basic amount. As for eligible dependants, the amount can only be claimed by one spouse.
What do you calculate on the form?
Schedule 6 includes a section for the basic WITB amount and a section for the disability supplement for individuals who are eligible for the disability tax credit that's available. If your spouse qualifies for the disability supplement as well, each spouse has to complete Schedule 6 to calculate their disability supplement.