Filing Your Return -> Canada Workers Benefit -> 2021 CWB Except Quebec
Canada Workers Benefit (CWB) Factors for 2021 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.
The Federal 2021 Budget provided enhancements to the CWB amounts. The amounts for most provinces and territories are provided below. However, the amounts for AB and NU depend on provincial reconfiguration agreements, which have not yet been finalized.
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.
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 2021 budget are shaded gray. The amounts in green print which are not shaded change based on the other factors/amounts in green print.
All factors for AB and NU have been calculated by applying the federal indexation factor to the 2020 CWB amounts, since their changes are unknown at this time. The Detailed Canadian Tax & RRSP Savings Calculator includes the CWB.
Revised: July 09, 2021
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