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CWB 2019 - Quebec

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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.

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: September 09, 2019

 

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