Working Income Tax Benefit:

As a single individual - you must be a resident in Canada throughout the year, 19 years of age or older at the end of the year, and not enrolled as a full-time student for more than three months in the year.

As a single parent family - you must be a resident in Canada throughout the year and at the end of the year, the primary caregiver of a dependant child in Canada.
As a family (a couple) with no children - you must both be residents of Canada throughout the year and must not be enrolled as full-time students for more than three months in the year.

As a family (a couple) with children - you must both be a resident in Canada throughout the year. If one spouse/common-law partner is not a resident of Canada throughout the year, the resident spouse/common-law partner may be eligible for the WITB as a single individual or parent if the applicable eligibility criteria are met.

Low-income individuals or families must have over $3,000 of earned income (for the purpose of the WITB.

Earned income is income from the year from employment and business, computed without reference to losses from those sources. For a couple, for purposes of determining the WITB (not including the Disability Supplement), earned income will be their combined earned income.

The maximum amount for a single individual with no dependants is $500.
The maximum amount for families (couples and single parents) is $1,000.

A schedule to calculate the WITB will be included in the income tax packages for the 2007 and subsequent tax years. The amount of the WITB will reduce your tax payable and any remaining amount will be included in your income tax refund for the year.

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