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families who have earned income from employment or business. To find out if you can claim the WITB, see <a href="/web/20130723052618/http://www.cra-arc.gc.ca/formspubs/t1gnrl/menu-eng.html">Schedule 6, Working Income Tax Benefit</a>.</p> <p>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.</p> <p>If you had an eligible spouse, <strong>only one of you</strong> can claim the basic WITB.</p> <p class="module-note"><strong>Note</strong> <br/>The person who receives the WITB advance payments is the person who <strong>must</strong> claim the basic WITB for the year.</p> <p>If you had an eligible dependant, only <strong>one</strong> person can claim the basic WITB for that eligible dependant.</p> <p>If you had an eligible spouse, and <strong>one of you</strong> qualifies for the disability amount, that person <strong>should</strong> claim both the basic WITB and the WITB disability supplement.</p> <p>If you had an eligible spouse and <strong>both</strong> of you qualify for the disability amount, <strong>only one of you</strong> can claim the basic WITB. However, <strong>each</strong> of you must claim the WITB disability supplement on a separate <span class="wrap-none">Schedule 6</span>.</p> <p><strong>Eligible spouse</strong> - For the purpose of the WITB, an eligible spouse is a person who meets <strong>all</strong> the following conditions. He or she:</p> <ul> <li>was your <a href="/web/20130723052618/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/prsnl-nf/mrtl-eng.html">spouse</a> or <a href="/web/20130723052618/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/prsnl-nf/mrtl-eng.html">common-law partner</a> on December 31, 2012;</li> <li>was a resident of Canada throughout 2012;</li> <li>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;</li> <li>was not confined to a prison or similar institution for a period of 90 days or more during the year; <strong>and</strong></li> <li>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.</li> </ul> <p><strong>Eligible dependant</strong> - For the purpose of the WITB, an eligible dependant is a person who meets <strong>all</strong> the following conditions. He or she:</p> <ul> <li>was your or your spouse's or common-law partner's child;</li> <li>was under 19 years of age and lived with you on <span class="wrap-none">December 31, 2012</span>; <strong>and</strong></li> <li>was not eligible for the WITB for 2012.</li> </ul> <div class="module-note"> <p><strong>Notes</strong><br/>For the purpose of calculating working income on lines <strong>385</strong> and<strong> 386</strong> of <span class="wrap-none">Schedule 6</span>, 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 <span class="wrap-none">tax-exempt</span> part of allowances received as an emergency volunteer.<br/><br/>For the purpose of calculating adjusted family net income on lines<strong> 388</strong> and<strong> 389</strong> of Schedule 6, you must include the tax-exempt part of <strong>all</strong> income earned/received on a reserve. For example, if you were an Indian, registered, or entitled to be registered, under the <em>Indian Act</em>, and you received employment insurance benefits included in <span class="wrap-none">box 18</span> of a T4E, you must include this amount on line 388. Also include on these lines the <span class="wrap-none">tax-exempt</span> part of allowances received as an emergency volunteer.</p> </div> <p>For more information, including information on advance payments, see <a href="/web/20130723052618/http://www.cra-arc.gc.ca/bnfts/wtb/menu-eng.html">working income tax benefit (WITB)</a> or <a href="/web/20130723052618/http://www.cra-arc.gc.ca/E/pbg/tf/rc201/README.html">Form RC201, Working Income Tax Benefit Advance Payments Application for 2013</a>, or <a href="/web/20130723052618/http://www.cra-arc.gc.ca/cntct/menu-eng.html">contact us</a>.</p> <h2>Completing your tax return</h2> <p>Enter on line 453 the amount calculated on Schedule 6 and attach a copy of this schedule to your paper return.</p> <h2>Forms and publications</h2><ul><li><a href="/web/20130723052618/http://www.cra-arc.gc.ca/formspubs/t1gnrl/menu-eng.html"> General Income Tax and Benefit Package - Guide, return and schedules</a></li><li><a href="/web/20130723052618/http://www.cra-arc.gc.ca/E/pbg/tf/rc201/README.html">Form RC201, Working Income Tax Benefit Advance Payments Application for 2013</a></li></ul> <h2>Need assistance?</h2><p><img alt="promotional image" class="float-left" src="/web/20130723052618im_/http://www.cra-arc.gc.ca/tx/images/smrtlnk.jpg" width="60"/>If you are unable to find the information you were looking for about this specific topic, please select the Contact us button.</p> <form action="https://web.archive.org/web/20130723052618/https://apps.cra-arc.gc.ca/ebci/iesl/clicktotalk/ntr.action" id="CTT" method="post"> <div><input name="RefNumber" type="hidden" value="12026e"/><input type="submit" value="Contact us"/></div> </form> <dl id="gcwu-date-mod" role="contentinfo"> <dt>Date modified:</dt> <dd> <span> <time>2013-01-03</time> </span> </dd> </dl> <div class="clear">聽</div> </div> </div> <div id="wb-sec"> <div id="wb-sec-in"> <nav role="navigation"> <h2 id="wb-nav">Secondary menu</h2> <div 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