The working income tax benefit (WITB) is a refundable tax credit in Canada. Introduced in 2007, it offers tax relief to working low-income individuals and encourages others to enter the workforce. The WITB has been expanded considerably since its introduction.
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Eligibility
To be eligible for the WITB, the applicant or their spouse must be a Canadian resident for income tax purposes of at least 19 years of age as of December 31st, and cannot be a full-time student. The WITB can be claimed on line 453 of the income tax return if their income exceeds $3,000 for the calendar year.
Benefits
As of 2014, the WITB is worth up to $998 for a single individual and $1,813 for couples and single-parent families. Benefits increase and then decrease with income. They are completely clawed back at an income of $17,986 for single individuals and $27,736 for families.