<P> The working income tax benefit (WITB) is a refundable tax credit in Canada, similar to the Earned Income Tax Credit (EITC) in the United States . 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 . </P> <P> 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 . However, the additional paperwork required to claim the credit is complex, involving a the 42 - step process on Schedule 6 of Canada's main income - tax form . </P>

When did the working income tax benefit come into effect