Line 45300 Canada Workers Benefit (CWB) - Refundable Tax Credit /

Formerly Working Income Tax Benefit (WITB)

Note: Before tax year 2019, line 45300 was line 453.

Income Tax Act s. 122.7

The 2018 federal budget brought in legislation to rename the WITB to the Canada Workers Benefit, and to enhance the benefit, effective for the 2019 taxation year. See the link below for a comparison of the 2019 Canada Workers Benefit vs the 2018 WITB.

The working income tax benefit (WITB) is a federal refundable tax credit which was been available from 2007 to 2018, for low-income individuals or families with working income over $3,000 (base amount for most provinces and territories). The calculations for Alberta, BC, Quebec, and Nunavut differ from the amounts for other provinces and territories.

The Canada workers benefit (CWB), is also a federal refundable tax credit, available for 2019 and subsequent years, for low-income individuals or families with working income over $3,000 (most provinces/territories). The CWB calculations differ for Alberta, Quebec and Nunavut, but not for BC. See the links below for tables of CWB and WITB factors.

The CWB is calculated on Schedule 6 of the income tax return, and is then entered on line 453 on page 4 of the tax return. See tax packages for all years on the CRA website.

Summary of amounts for CWB/WITB

We have compiled tables which summarize all of the amounts related to the calculation of the CWB and WITB, including base amounts of working income, percentages used in the calculation, maximum benefit, and income amounts above which the benefit is not available.

The tables for each year are initially estimated using indexation factors, and are updated (usually correcting minor rounding differences) when the benefit amounts are available from Canada Revenue Agency (CRA) when tax forms for that year are available. It is noted on the page when the factors have been confirmed to CRA.

Note that "net income" and "adjusted net income" refer to line 236 family net income, with adjustments related to UCCB and RDSP income, income earned/received on a reserve, and allowances received as an emergency volunteer.

2020 amounts - all provinces and territories except Quebec

2020 amounts - Quebec

2019 amounts - all provinces and territories except Quebec

2019 amounts - Quebec

2019 Canada Workers Benefit amounts vs 2018 WITB amounts - most provinces and territories

2018 amounts - all provinces and territories except Quebec

2018 amounts - Quebec

2017 amounts - all provinces and territories except Quebec

2017 amounts - Quebec

2016 amounts - all provinces and territories except Quebec

2016 amounts - Quebec

2015 amounts - all provinces and territories except Quebec

2015 amounts - Quebec

2014 amounts - all provinces and territories except Quebec

2014 amounts - Quebec

2013 amounts - all provinces and territories except Quebec

2013 amounts - Quebec

2012 amounts - all provinces and territories except Quebec

2012 amounts - Quebec

2011 amounts - all provinces and territories except Quebec

2011 amounts - Quebec

2010 amounts - all provinces and territories except Quebec

2010 amounts - Quebec

2009 amounts - all provinces and territories except Quebec

2009 amounts - Quebec

2008 amounts

2007 amounts

For the CRA information on the working income tax benefit, and to get Schedule 6 on which it is calculated, see the CRA web page Line 45300 - Canada workers benefit.

The Canadian Tax Calculator includes a calculation of the CWB/WITB, but it requires you to indicate whether or not you are eligible to receive the benefit. If you indicate that you qualify, the calculator will determine the amount you will receive, if any, based on your income. Read the following information to determine the correct answer to that question.

The following people qualify for the CWB/WITB, depending on income, unless they fit the description of an ineligible individual:

single individual 19 years of age or older at the end of the year:

	resident in Canada throughout the year, and
	not enrolled as a full-time student for more than 13 weeks in the year

individual under 19 years of age at the end of the year:

	resident in Canada throughout the year, and
	living with a spouse or common-law partner at the end of the year, and
	not enrolled as a full-time student for more than 13 weeks in the year

single parent family, including parent under 19 years of age:

	resident in Canada throughout the year, and
	primary caregiver of a dependant child (under 19 at end of year) in Canada at the end of the year (note that the dependant child cannot be claimed by more than one person).

couple:

with no dependent children who are under 19 at end of year and residing with them:

	both residents of Canada throughout the year, and
	not enrolled as full-time students for more than 13 weeks in the year
	if one spouse is enrolled as a full-time student for more than 13 weeks in the year, then the non-student spouse is eligible for the WITB as a single individual.

with dependent children who are under 19 at the end of the year, and residing with them:

	both residents of Canada throughout the year
	if one spouse is not resident of Canada throughout the year, the resident spouse may be eligible for the WITB as a single individual or parent if the applicable eligibility criteria are met.

An ineligible individual is an individual:

	who is an employee of the government of a country other than Canada, or a member of the employee's family;
	who, unless they have an eligible dependent, was enrolled as a full-time student for more than 13 weeks in the year at a designated educational institution (this would be a program for which the education amount tax credit is available); or
	who was confined to a prison or similar institution for a period of at least 90 days during the taxation year

Working income includes:

	income from office or employment (includes director's fees) - reported on lines 10100 and line 10400 (lines 101 and 104 prior to 2019) of the tax return
	taxable income from scholarships and research grants - reported on line 13010 (line 130 prior to 2019)
	income from a business carried on by the individual (excluding losses and income from a communal organization) - reported on lines 13500 to 14300 (lines 135 to 143 prior to 2019)
	tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer

Adjusted net income

Adjusted net income is the individual's net income from line 23600 (line 236 prior to 2019) of the tax return, less any Universal Child Care Benefits (UCCB).

CWB/WITB Disability Supplement

The benefit includes an additional disability supplement for each individual (other than a dependant) who is eligible for the disability tax credit (DTC). The calculation differs for BC (except after 2018), Quebec, and Nunavut. See the benefit tables by year for amounts used in each province/territory.

See also - links to all information on TaxTips.ca related to persons with disabilities.

CWB Prepayment

Individuals and families who are eligible for the CWB can apply to CRA for a prepayment of one-half of their estimated benefit, as long as the estimated benefit is at least $200 for the year. Evidence must be provided of expected earned income and proof of residency in Canada. Prepayments will be made as part of the Goods and Services Tax Credit (GSTC) payment cycle. For more information see the CRA web page Canada Workers Benefit - Eligibility.

Eligible individuals and families can apply for the prepayment on their tax return, or by using the CRA form RC201 Canada Workers Benefit Advance Payment.

A recipient of a prepayment must file a tax return for the year in which the prepayment is received. If a prepayment becomes repayable to the government, interest will be charged in the same manner as interest on underpayments of income tax. If a prepayment has been made for a taxation year, no prepayment will be made for a subsequent tax year until the tax return for the earlier year is filed.

Revised: May 21, 2020