TAX TIPS FROM REV­ENUE CANADA

Line 453 - Work­ing in­come tax ben­e­fit ( WITB)

The Drumheller Mail - - REAL ESTATE -

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, Work­ing In­come Tax Ben­e­fit. 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. 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, only one per­son can claim the ba­sic WITB for that el­i­gi­ble de­pen­dant. If you had an el­i­gi­ble spouse, and one of you is en­ti­tled to 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 are en­ti­tled to 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.

El­i­gi­ble spouse - For the pur­pose of the WITB, an el­i­gi­ble spouse is a per­son who meets all the fol­low­ing con­di­tions. He or she: • was your spouse or com­mon-law part­ner on De­cem­ber 31, 2015; • was a res­i­dent of Canada through­out 2015; • was not a full-time stu­dent en­rolled 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; • was not con­fined to a prison or sim­i­lar in­sti­tu­tion for a pe­riod of 90 days or more dur­ing the year; and • 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.

El­i­gi­ble de­pen­dant - For the pur­pose of the WITB, an el­i­gi­ble de­pen­dant is a per­son who meets all the fol­low­ing con­di­tions. He or she: • was your or your spouse’s or com­mon­law part­ner’s child; • was un­der 19 years of age and lived with you on De­cem­ber 31, 2015; and • was not el­i­gi­ble for the WITB for 2015. More in­for­ma­tion is avail­able on http:// www.cra-arc.gc.ca

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