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Canada Workers Benefit (CWB) Factors for 2019
Except 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 factors by
province/territory, except for Quebec. Where we indicate "couple", this refers to
an individual with an eligible spouse or eligible dependent.
See the CWB article for
eligibility requirements.
All amounts/factors which change annually based on indexation
adjustments appear in green
print. All factors except those for Alberta and Nunavut have been confirmed to Bill C-74 which received
Royal Assent in June 2018. All factors for Alberta and Nunavut have been provided by the
Department of Finance. The Detailed
Canadian Tax & RRSP Savings Calculator has been updated with these amounts.
Basic CWB Factors
Factor
Most
Prov/Terr
AB
NU
Base amount of working
income:
- single person or couple
$3,000
$2,760
$6,000
% applied to excess of
working income over base amount:
- single person
26%
21%
10%
- couple
26%
21%
14%
Maximum CWB refundable
amount:
- single person
$1,355
$1,453
$1,065
- couple
2,335
2,175
1,600
Adjusted net income base
amount:
- single person
$12,820
$13,200
$21,250
- couple
17,025
17,950
29,000
% applied to net income
over base amount, to reduce the CWB:
- single person
12%
12%
4%
- couple
12%
12%
8%
Net income at which CWB is
reduced to zero (when no disability supplement):
- single person
$24,111
$25,308
$47,875
- couple
36,483
36,075
49,000
Working income at which
maximum CWB is reached:
- single person
$8,212
$9,679
$16,650
- couple
11,981
13,117
17,429
Disability
Supplement Factors
Factor
Most
Prov/Terr
AB
NU
Base amount of working
income:
- single/couple
$1,150
$910
$4,800
% applied to excess of
working income over base amount:
- single/couple
26%
26%
26%
Maximum CWB refundable
amount for each disabled person:
- per person
$700
$700
$700
Adjusted net income base
amount:
- single person
$24,111
$25,308
$47,875
- couple
36,483
36,075
49,000
% 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
6%
6%
6%
B
12%
12%
12%
Net income at which CWB is
reduced to zero when there is a disability supplement: