Choice of CWB inclusion on T90

Tax Topics
1

On the T90, there is this question:

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I know it has been there for a few years, and I know what happens when you choose one or the other (Yes or No). But, I don’t know WHY such a choice exists.

First of all, if it is the taxpayer’s choice whether to include their Indian-exempt income for CWB calculation, why would anyone choose “No”?

Second, why does this provision exist? I couldn’t find anything on the CRA website explaining it - see link below which identifies who is eligible for CWB. I didn’t search very long, but I couldn’t find any political statement (i.e. federal budget statements, economic updates, etc) saying anything about it. Does anyone remember when and why the government made that decision? I’d like to know, so I can explain it to clients who are dumbfounded when I ask them how they want us to answer that question.

1 Like
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If they had other taxable employment income it could be to their disadvantage possibly if it was included.

Can’t help on the why. Many of those why’s in our tax system.

3

Ah, yes. I should have realized that. I guess the ones I see typically have no other taxable income. Thanks @Arliss