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CWB 2021 - Quebec
Canadian Tax and
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Canada Workers Benefit (CWB) Factors for 2021 for
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.
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
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.