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