Filing Your Return -> Canada Workers Benefit -> 2019 Quebec CWB
Canada Workers Benefit (CWB) Factors for 2019 for Quebec
Income Tax Act s. 122.7
The Canada workers benefit (formerly the working income tax benefit, or WITB) is a refundable tax credit. The following table summarizes the CWB amounts for Quebec. In this table the word couple refers to a person with an eligible spouse. See the CWB article for eligibility requirements.
All amounts/factors which change annually based on indexation adjustments appear in green print. All factors for Quebec have been provided by the Department of Finance. The Detailed Quebec Tax & RRSP Savings Calculator has been updated with these amounts.
| Basic CWB Factors for Quebec | |
| Base amount of working income: | |
| - single person | $2,400 |
| - couple | $3,600 |
| % applied to excess of working income over base amount: | |
| - single person/couple with no eligible dependent | 27.4% |
| - single parent | 15% |
| - couple with eligible dependent | 14% |
| Maximum CWB refundable amount: | |
| - single person | $2,279.68 |
| - couple with no eligible dependent | 3,557.62 |
| - single parent | 1,248.00 |
| - couple with eligible dependent | 1,817.76 |
| Adjusted net income base amount: | |
| - single person | $12,060 |
| - couple with no eligible dependent | 18,520 |
| - single parent | 12,065 |
| - couple with eligible dependent | 18,540 |
| % applied to net income over base amount, to reduce the CWB: | |
| - single person or couple | 20% |
| Net income at which CWB is reduced to zero (when no disability supplement): | |
| - single person | $23,458.40 |
| - couple no eligible dependent | 36,308.10 |
| - single parent | 18,305 |
| - couple with eligible dependent | 27,628.80 |
| Working income at which maximum CWB is reached: | |
| - single person | $10,720 |
| - couple no eligible dependent | 16,584 |
| - single parent | 10,720 |
| - couple with eligible dependent | 16,584 |
| Disability Supplement Amounts for Quebec | |
| Base amount of working income: | |
| - single/couple | $1,200 |
| % applied to excess of working income over base amount: | |
| - single person | 40% |
| - couple | 20% |
| Maximum CWB refundable amount for each disabled person: | |
| - per person | $700 |
| Adjusted net income base amount: | |
| - single person | $23,458.40 |
| - couple no eligible dependent | 36,308.10 |
| - single parent | 18,305 |
| - couple with eligible dependent | 27,628.80 |
| % applied to net income over base amount, to reduce the CWB: | |
| - If you had an eligible spouse and he or she also qualifies for the disability amount, the rate used is A. In all other situations, the rate used is B. | |
| A | 10% |
| B | 20% |
| Net income at which CWB is reduced to zero when there is a disability supplement: | |
| When only one spouse is eligible for a disability supplement (Factor B) | |
| - single person | $26,958.40 |
| - couple no eligible dependent | 39,808.10 |
| - single parent | 21,805 |
| - couple with eligible dependent | 31,128.80 |
| When both spouses are eligible for a disability supplement (Factor A) | |
| - couple no eligible dependent | $43,308.10 |
| - couple with eligible dependent | 34,628.80 |
Revised: October 26, 2023