Working income tax benefit (WITB)

The Working Income Tax Benefit is a credit for eligible low-income individuals and families. The working income tax benefit is a refundable credit.

You can claim the WITB on line 453 of your 2009 Income Tax and Benefit Return.
Eligible spouse – is a person who meets all of the following conditions:

• was your spouse or common-law partner on December 31, 2009;
• was a resident of Canada throughout 2009;
• was not enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year, unless he/she had an eligible dependant at the end of the year; and
• was not confined to a prison or similar institution for a period of 90 days or more during the year.

Eligible dependant –is a person who meets all of the following conditions:

• was your or your spouse or common-law partner’s child;
• was under 19 years of age and lived with you on December 31, 2009; and
• was not eligible for the WITB for 2009.

Also, eligible individuals and families have the option to apply for WITB advance payments. The WITB advance payments correspond to a maximum of 50% of the WITB refundable tax credit. Any WITB that you are entitled to and did not receive as advance payments will be paid to you when your 2010 Income Tax and Benefit Return is assessed.

The annual maximum amount you can receive in WITB advance payments is:

• $261 for single individuals without eligible dependant(s); or
• $522 for families (individuals with an eligible spouse, common-law partner or eligible dependant).

The annual maximum WITB advance disability supplement you can receive is $130.50 for an individual. If more than one individual per household is entitled to the disability supplement, we will only pay one individual the supplement in advance payments. The other individual will claim the supplement on his/her Income Tax and Benefit Return by completing Schedule 6.

Note:
The rates and eligibility rules may vary in some provinces and territories.