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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 all other provinces and territories are provided in the other 2021 CWB table.  The amounts for Quebec depend on a provincial reconfiguration agreement, which has now been finalized.  See the Quebec 2021 Reconfigured CWB Parameters pdf file.

As part of the budget, a "secondary earner exemption" was introduced, which is a special rule for individuals with an eligible spouse.  This allows the lower-income spouse to exclude up to $14,000 of their working income in the computation of the couple's adjusted net income, for the calculation of the CWB phase-out.  This change was also adopted by Quebec.

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 amounts/factors which were revised by the Quebec reconfiguration agreement are shaded gray.  The amounts in green print which are not shaded change are calculated amounts, based on the rates as well as the other amounts in green print.

The Detailed Quebec Tax & RRSP Savings Calculator includes the CWB, and has been updated with the revised CWB amounts/factors for 2021.

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 37.3%
 - single parent 20.0%
 - couple with eligible dependent 23.9%
Maximum CWB refundable amount:
 - single person $3,201.09
 - couple with no eligible dependent 5,000.44
 - single parent 1,716.40
 - couple with eligible dependent 3,204.03
Adjusted net income base amount:
 - single person $12,385.80
 - couple with no eligible dependent 19,001.73
 - single parent 12,402.83
 - couple with eligible dependent 19,051.09
% applied to net income over base amount, to reduce the CWB:
 - single person or couple 20%
Secondary earner exemption $14,000
Net income at which CWB is reduced to zero (when no disability supplement):
 - single person $28,391.25
 - couple no eligible dependent 44,003.93
 - single parent 20,984.83
 - couple with eligible dependent 35,071.24
Working income at which maximum CWB is reached:
 - single person $10,982
 - couple no eligible dependent 17,006
 - single parent 10,982
 - couple with eligible dependent 17,006
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 $28,391.25
 - couple no eligible dependent 44,003.93
 - single parent 20,984.83
 - couple with eligible dependent 35,071.24
% 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 $31,996.30
 - couple no eligible dependent 47,608.98
 - single parent 24,589.88
 - couple with eligible dependent 38,676.29
When both spouses are eligible for a disability supplement (Factor A)
 - couple no eligible dependent $51,214.03
 - couple with eligible dependent 42,281.34

Revised: December 08, 2021

 

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