Working income for the purpose of the working income tax benefit

Working income is one of the two amounts used to calculate the working income tax benefit (WITB). Working income is the sum of:

  • Employment income and other employment income reported on line 101 and line 104 of your return.
  • Tax-exempt par of working income earned on a reserve or an allowance received as an emergency volunteer.
  • Your net business income from each business carried on in the year reported on lines 135, 137, 139, 141, and 143 of your return. If one or more businesses have a net loss, those losses are excluded from the calculation.
  • Taxable part of scholarship income reported on line 130.

What is working income tax benefit (WITB)?

Additional information