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CWB 2019 - All Prov/Terr except QC TaxTips.ca
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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

 

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