Who is qualified for working income tax credit

Working income tax benefit (WITB) is a refundable tax credit available to lower-income individuals and families who have earned income through employment or business. To be eligible for this credit, you have to meet all of the following conditions:

  1. You were a resident of Canada throughout the year.
  2. You earned income from employment or business; and
  3. You were 19 years of age or older, or you resided with your spouse or common-law partner or your child.

The third condition means you are still qualified if you lived with your spouse or common-law partner or you child even if you were younger than 19 years of age.

Even if you meet all the above three conditions, you still cannot claim the WITB if:

  1. You were enrolled as a full-time student at a designated education institution for more than 13 weeks in the year, unless you had an eligible dependant, in which case you are not disqualified;
  2. You were confined to a prison or similar institution for a period of at least 90 days during the year; or
  3. You were, or were a member of the family of, a servant of a foreign country (i.e., diplomats and their families).

What is working income tax benefit (WITB)?

Additional information