Filing Your Return -> Canada Workers Benefit -> 2019 CWB Except Quebec
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: | |||
| - single person (B) | $29,944 | $31,141 | $53,708 |
| - couple (B) | 42,316 | 41,908 | 54,833 |
| - couple, both eligible for disability amount (A) | 48,150 | 47,742 | 60,667 |
Revised: October 26, 2023