Working income tax benefit – Eligibility

Eligibility

To be eligible for the working income tax benefit (WITB) you must be:

  • a resident of Canada for income tax purposes throughout the year
  • 19 years of age or older on December 31
    •  unless, on December 31, you have a spouse or common-law partner, or an eligible dependant*

You are not eligible for the WITB if:

  •  You are enrolled as a full-time student at a designated educational institution for more than 13 weeks in the year
    • unless, on December 31, you have an eligible dependant*
  • You are confined to a prison or similar institution for a period of 90 days or more in the year
  • You do not have to pay tax in Canada, because you are an officer or servant of another country, such as a diplomat, or you are a family member or employee of such person

Disability supplement

You may also be eligible for the disability supplement if all of the following apply:

*For WITB purposes, an eligible dependant is a child who:

  • lives with you
  • is under 19 years of age
  • is not eligible for the WITB

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