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CWB 2020 - All Prov/Terr except QC

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Filing Your Return  ->  Canada Workers Benefit -> 2020 CWB Except Quebec

Canada Workers Benefit (CWB) Factors for 2020 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 have been calculated by applying the federal indexation factors to the 2019 CWB amounts.  The Detailed Canadian Tax & RRSP Savings Calculator includes the CWB.

2020 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 $1,381 $1,481 $1,085
 - couple 2,379 2,216 1,630
Adjusted net income base amount:
 - single person $13,064 $13,451 $21,654
 - couple 17,348 18,291 29,551
% 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 $24,572 $25,793 $48,779
 - couple 37,173 36,758 49,926
Working income at which maximum CWB is reached:
 - single person $8,312 $9,812 $16,850
 - couple 12,150 13,312 17,643

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 $713 $713 $713
Adjusted net income base amount:
 - single person $24,569 $25,789 $48,785
 - couple 37,176 36,760 49,931
% 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) $30,511 $31,731 $54,727
 - couple (B) 43,118 42,702 55,873
 - couple, both eligible for disability amount (A) 49,059 48,643 61,814

Revised: November 09, 2019

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