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.
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 is entitled to 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 are entitled to 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. He or she:
- was your spouse or common-law partner on December 31, 2015;
- was a resident of Canada throughout 2015;
- was not a full-time student enrolled 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 90 days or more 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 diplomat, or a family member or employee of such a person at any time in the year.
Eligible dependant - For the purpose of the WITB, an eligible dependant is a person who meets all 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, 2015; and
- was not eligible for the WITB for 2015.
To calculate 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 any allowance you received as an emergency volunteer.
To calculate adjusted family net income on lines 388 and 389 of Schedule 6, you must include the tax-exempt part of all income earned or received on a reserve less the deductions related to the income. For example, if you are a registered Indian, or person entitled to be registered under the Indian Act, and you received employment insurance benefits shown in box 18 of a T4E slip, you must include this amount on line 388. Also include on these lines the tax-exempt part of any allowance you received as an emergency volunteer.
Completing your tax return
Claim 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
- Form RC201, Working Income Tax Benefit Advance Payments Application for 2016
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