Notice to the reader: The Workplace Accessibility Tax Incentive ceased to be in effect as of January 1, 2005. This incentive is not available for expenditures incurred after December 31, 2004.
Expired
The Workplace Accessibility Tax Incentive (WATI) is available to businesses that incur qualifying expenditures after July 1, 1998 and before January 1, 2005 to accommodate newly hired employees with disabilities.
The Benefit
The business must operate out of a permanent establishment in Ontario and be subject to tax on its income.
Eligibility
The business must operate out of a permanent establishment in Ontario and be subject to tax on its income.
How to Apply
The WATI is a deduction in calculating Ontario taxable income. The amount of the WATI is claimed on Line 668 of the tax return. Enter the number of employees accommodated on Line 669 of the tax return.
