Line 453 - Working income tax benefit (WITB)

The WITB is for low-income individuals and families who have earned income from employment or business. To find out if you can claim the WITB, see Schedule 6 - Working Income Tax Benefit.

The WITB consists of a basic amount and a disability supplement. Complete Schedule 6 to calculate the basic WITB and, if applicable, the WITB disability supplement to which you may be entitled.

If you had an eligible spouse, only one of you can claim the basic WITB.

Note 
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, you and another person cannot both claim the basic WITB for that same 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 separate Schedule 6.

Eligible spouse - For the purpose of the WITB, an eligible spouse is a person who meets all the following conditions:

• was your spouse or common-law partner on December 31, 2009;
• was a resident of Canada throughout 2009;
• 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; and
• was not confined to a prison or similar institution for a period of 90 days or more during the year.

Eligible dependant - For the purpose of the WITB, an eligible dependant is a person who meets all of the following conditions. He or she:

• was your or your spouse's or common-law partner’s child;
• was under 19 years of age and lived with you on December 31, 2009; and
• was not eligible for the WITB for 2009.

Notes
For the purpose of calculating working income, on lines 385 and 386 of Schedule 6, you must include the tax-exempt part of employment income, other employment income, business income (excluding losses), and scholarship income earned on a reserve. Also include on these lines the tax-exempt part of allowances received as an emergency volunteer.

For the purpose of calculating adjusted family net income on lines 388 and 389 of Schedule 6, you must include the tax-exempt part of all income earned/received on a reserve. For example, if you were a status Indian and you received Employment Insurance benefits included in box 18 of a T4E, you must include this amount on line 388. Also include on these lines the tax-exempt part of allowances received as an emergency volunteer.

For more information, including information on advance payments, see Working Income Tax Benefit.

Completing your tax return

Enter on line 453 the amount calculated on Schedule 6 and attach a copy of this schedule to your paper return.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules
• Pamphlet RC4227, Working Income Tax Benefit

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