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CWB 2021 - Quebec TaxTips.ca
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Filing Your Return  ->  Canada Workers Benefit -> 2021 Quebec CWB

Canada Workers Benefit (CWB) Factors for 2021 for 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 amounts for Quebec.  In this table the word couple refers to a person with an eligible spouse. See the CWB article for eligibility requirements.

The Federal 2021 Budget provided enhancements to the CWB amounts.  The amounts for most provinces and territories are provided in the other 2021 CWB table.  However, the amounts for Quebec depend on a provincial reconfiguration agreement, which has not yet been finalized.

Note that in the table, couple refers to a couple where both are eligible for the CWB.

All amounts/factors which change annually based on indexation adjustments appear in green print.  All factors for Quebec have been calculated by applying the Quebec 2021 indexation factor to the 2020 CWB amounts, since their changes related to the Federal 2021 budget are not known at this time.  The Detailed Quebec Tax & RRSP Savings Calculator includes the CWB, and will be updated when revised CWB amounts/factors for 2021 are known.

2021 Basic CWB Factors for Quebec
Base amount of working income:
 - single person $2,400
 - couple $3,600
% applied to excess of working income over base amount:
 - single person/couple with no eligible dependent 27.4%
 - single parent 15%
 - couple with eligible dependent 14%
Maximum CWB refundable amount:
 - single person $2,348.36
 - couple with no eligible dependent 3,665.70
 - single parent 1,285.60
 - couple with eligible dependent 1,872.99
Adjusted net income base amount:
 - single person $12,463.50
 - couple with no eligible dependent 19,135.61
 - single parent 12,459.84
 - couple with eligible dependent 19,143.56
% applied to net income over base amount, to reduce the CWB:
 - single person or couple 20%
Net income at which CWB is reduced to zero (when no disability supplement):
 - single person $24,205.30
 - couple no eligible dependent 37,464.11
 - single parent 18,887.84
 - couple with eligible dependent 28,508.51
Working income at which maximum CWB is reached:
 - single person $10,971
 - couple no eligible dependent 16,978
 - single parent 10,971
 - couple with eligible dependent 16,979
Disability Supplement Amounts for Quebec
Base amount of working income:
 - single/couple $1,200
% applied to excess of working income over base amount:
 - single person 40%
 - couple 20%
Maximum CWB refundable amount for each disabled person:
 - per person $721.01
Adjusted net income base amount:
 - single person $24,205.30
 - couple no eligible dependent 37,464.11
 - single parent 18,887.84
 - couple with eligible dependent 28,508.51
% 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 10%
 B 20%
Net income at which CWB is reduced to zero when there is a disability supplement:
When only one spouse is eligible for a disability supplement (Factor B)
 - single person $27,810.35
 - couple no eligible dependent 41,069.16
 - single parent 22,492.89
 - couple with eligible dependent 32,113.56
When both spouses are eligible for a disability supplement (Factor A)
 - couple no eligible dependent $44,674.21
 - couple with eligible dependent 35,718.61

Revised: July 09, 2021

 

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