Line 453 - Working income tax benefit (WITB)

The WITB is for low-income individuals and families who have earned income from employment or business. To find out if you can claim the WITB, see Schedule 6, Working Income Tax Benefit.

The WITB consists of a basic amount and a disability supplement. Complete Schedule 6 to calculate the basic WITB and, if applicable, the WITB disability supplement to which you may be entitled.

If you had an eligible spouse, only one of you can claim the basic WITB.

Note

The person who receives the WITB advance payments is the person who must claim the basic WITB for the year.

If you had an eligible dependant, only one person can claim the basic WITB for that eligible dependant.

If you had an eligible spouse, and one of you is entitled to the disability amount, that person should claim both the basic WITB and the WITB disability supplement.

If you had an eligible spouse and both of you are entitled to the disability amount, only one of you can claim the basic WITB. However, each of you must claim the WITB disability supplement on a separate Schedule 6.

Eligible spouse - For the purpose of the WITB, an eligible spouse is a person who meets all the following conditions:

  • was your spouse or common-law partner on December 31, 2018
  • was a resident of Canada throughout 2018
  • 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 they had an eligible dependant at the end of the year
  • was not confined to a prison or similar institution for a period of at least 90 days during the year
  • was not exempt from income tax in Canada for a period in the year when the person was an officer or servant of another country, such as a diplomat, or a family member or employee of such a person at any time in the year

Eligible dependant - For the purpose of the WITB, an eligible dependant is a person who meets all the following conditions:

  • was your or your spouse's or common-law partner's child
  • was under 19 years of age and lived with you on December 31, 2018
  • was not eligible for the WITB for 2018

Completing your tax return

Claim on line 453 the amount calculated on Schedule 6.

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