Eligible spouse for the purpose of the working income tax benefit

An eligible spouse for the purpose of the working income tax benefit is a person who meets all the following conditions:

  • Was your spouse or common-law partner on December 31 of the taxation year;
  • Was a resident of Canada throughout the taxation year;
  • 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 or she 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; and
  • 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 diploma, or a family member or employee of such a person at any time in the year.

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