Advance payments for Working income tax benefit: Application and Eligibility

1. What are WITB advance payments?
2. When should you apply for the WITB advance payments?
3. When will you receive your advance payments?
4. What to do when the WITB advance payment recipient has died?

1. What are WITB advance payments?
Eligible individuals and families have the option to apply for WITB advance payments. The WITB advance payments correspond to a maximum of 50% of the WITB refundable tax credit (including the disability supplement, if applicable) that you expect to claim on your Income Tax and Benefit Return. Any WITB that you are entitled to and did not receive as advance payments will be paid to you when your Income Tax and Benefit Return is assessed.

2. When should you apply for the WITB advance payments?
To receive the WITB advance payments, you need to apply after January 1st and before September 1st each year by completing Form RC201, Working Income Tax Benefit Advance Payments Application. Applications for advance payments received after August 31st will not be processed.

3. When will you receive your advance payments?
Our goal is to issue your notice and payment, if applicable, within 11 weeks of receiving your paper benefit application.

See Benefit payment dates.

Example
In March 2017, Cathy and Peter applied for the WITB advance payments. Their application was processed on April 10, 2017 and their expected WITB advance payment for the year is $360. Since the first payment date (April 5, 2017) for the year has passed, Cathy and Peter will receive three equal installments of $120 (July 5 and October 5, 2017 and January 5, 2018).

4. What to do when the WITB advance payment recipient has died?
You should contact the CRA if a WITB advance payment was received and the recipient has died. Please return the payment to the CRA and provide the date of death.

Single individuals
If the WITB recipient dies after June 30, he or she is no longer eligible for WITB advance payments, but may still be eligible for the WITB refundable tax credit on his/her final Income Tax and Benefit Return.

Married or common-law couples
The surviving spouse or common-law partner of a deceased WITB recipient must submit a new application before September 1 if he or she wishes to continue receiving WITB advance payments for himself/herself.

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