3.1.13.2.4 TC_MAX_COUNT_BEFORE_ERROR
#define TC_MAX_COUNT_BEFORE_ERROR (11U)
This is a macro for Maximum value of TMR0 overflows before WDT is assumed not to be able to reset device ~11ms Taking the frequency tolerance into account. WDT Timeout is 8ms + ~35% frequency tolerance of clock TC_MAX_COUNT_BEFORE_ERROR = 8ms + 2.8 = 10.8ms ~11ms