# T1 guide - Line 453 - Working income tax benefit (WITB)

#### Entering this Amount

## Entering Working income tax benefit (WITB)

Enter your dependants in the Dependant information window.

Enter your dependants in the Intro section of the interview.

If you are preparing a coupled return with an eligible spouse, QuickTax completes the spousal information on Schedule 6 for you.

Enter this information in the Deduction section of the Interview.

1. Continue through the interview to the Personal Deductions screen.
2. On the Interview selection screen, click Working income tax benefit, then select Express Interview and click Continue.
3. On Your Other Deductions Profile for 2008, click Working Income Tax Benefit.
4. Continue through the interview to the Working Income Tax Benefit screen and answer the questions.
5. Open Schedule 6. To find this form, use Form Lookup and enter the keyword `Schedule 6` or double-click line 453 of your T1 General.
6. Answer the questions at the top of Schedule 6.
7. If you have an eligible spouse but you are not preparing your returns together, enter the information about him or her on Schedule 6.

QuickTax calculates your claim on Schedule 6 and enters it on line 453 of your T1 General.

A taxpayer who is non-resident or has emigrated from Canada in the tax year is not eligible for the WITB credit.

Important: Even if you select Yes to claim the WITB, QuickTax does not calculate this credit if you are not eligible for it.

#### The Canada Revenue Agency says...

General Income Tax and Benefit Guide

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.

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 you may be entitled to.

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

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.

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, 2008;
- was a resident of Canada throughout 2008;
- 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.

For the purpose of the Working Income Tax Benefit (WITB), an eligible dependant is a person who meets all of the following conditions:

- 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, 2008; and
- was not eligible for the WITB for 2008.

Note:

For the purpose of calculating working income on line 385 and line 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 line 388 and line 389 of Schedule 6, you must include the tax-exempt part of all income earned 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 details, visit our website, see Pamphlet RC4227, Working Income Tax Benefit, or contact us.

Related information
Information Concerning People with Disabilities