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Working income tax benefit (WITB)
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Working income tax benefit (WITB) : ウィキペディア英語版
Working income tax benefit (WITB)
The Working income tax benefit (WITB) is a refundable tax credit in Canada. Introduced in 2007, the WITB offers tax relief to working low-income individuals and encourages others to enter the workforce.〔(【引用サイトリンク】url=http://www.cra-arc.gc.ca/bnfts/wtb/menu-eng.html )〕 The WITB has been expanded considerably since its introduction.
== 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.〔(【引用サイトリンク】url=http://www.cra-arc.gc.ca/bnfts/wtb/fq_qlfyng-eng.html )〕 The WITB can be claimed on line 453 of the income tax return if their income exceeds $3,000 for the calendar year.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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