For eligibility for the Working income tax benefit (WITB) please see
2. Are you eligible for the WITB?
You are
eligible for the WITB if:
- You are 19 years of age or older on December 31st;
and
- You are a resident of Canada for income tax purposes throughout the year.
Exception
If you are under 19 years of
age, you may still be eligible for the WITB, if you have a spouse or common-law
partner or an eligible dependant on December 31st.
You are not eligible for the WITB if:
- You do not have an eligible dependant and
are enrolled as a full-time student at a designated educational
institution for more than 13 weeks in the year;
- You are confined to a prison or similar institution for a period of 90 days
or more in the year; or
- You do not have to pay tax in Canada because you are an officer or servant
of another country, such as a diplomat, or a family member or employee of such
person
