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 |