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.