TaxTips.ca
Canadian Tax and
Financial Information
CWB 2019 - All Prov/Terr except QC

Ads keep this website free for you.
TaxTips.ca does not research or endorse any product or service appearing in ads on this site.  Before making a major financial decision you  should consult a qualified professional.

Looking for US tax information?
See
USTaxTips.net

Need an accounting, tax or financial advisor? Look in our Directory.  Use above search box to easily find your topic!   Stay Connected with TaxTips.ca!

Home
What's New
Calculators
Personal Tax
Business
Sales Taxes
Free in 30!
Financial Planning
RRSP RRIF TFSA
Real Estate
Stocks Bonds etc.
Seniors
Disabilities
Canada
Alberta
British Columbia
Manitoba
Ontario
Quebec
Saskatchewan
Atlantic Provinces
Territories
Federal Budget
Provincial Budgets
Statistics etc.
Glossary
Site Map
Directory
Advertise With Us
Contact Us/About Us
Links & Resources



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: November 09, 2019

Copyright © 2002 Boat Harbour Investments Ltd. All Rights Reserved.  See Reproduction of information from TaxTips.ca

Facebook  | Twitter  |  Monthly Newsletter Sign-up  What’s New E-mail Notification RSS News Feed
The information on this site is not intended to be a substitute for professional advice.  Each person's situation differs, and a professional advisor can assist you in using the information on this web site to your best advantage. 
Please see our legal disclaimer regarding the use of information on our site, and our Privacy Policy regarding information that may be collected from visitors to our site.