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