Eligible dependant for the purpose of the working income tax benefit

Eligible dependant for the purpose of the working income tax benefit (WITB) is a person who meets all the following conditions. He or she:

  • Was your or your spouse’s of common-law partner’s child;
  • Was under 19 years of age and lived with you on December 31 of year you file your return; and
  • Was not eligible for the WITB for the year

Eligible spouse for the purpose of the working income tax benefit

What is working income tax benefits?

Who is qualified for working income tax benefits?

Working income for the purpose of working income tax benefit

Adjusted family net income for the purpose of working income tax benefit

Which spouse should claim working income tax benefit

Additional information