Which spouse should claim working income tax benefit (WITB)

If you had an eligible spouse, only one of you can claim the basic working income tax benefit (WITB). The person who receives the WITB advance payments is the person who must claim the basic WITB for the year.

If you had an eligible dependant, only one person can claim the basic WITB for that eligible dependant.

If you had an eligible spouse, and one of you qualifies for the disability amount, that person should claim both the basic WITB and the WITB disability supplement.

If you had an eligible spouse and both of you qualify for the disability amount, only one of you can claim the basic WITB. However, each of you must claim the WITB disability supplement on a separated Schedule 6.