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CWB 2021 - All Prov/Terr except QC TaxTips.ca
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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.

2021 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 27% 21% 10%
 - couple 27% 21% 14%
Maximum CWB refundable amount:
 - single person $1,395 $1,496 $1,096
 - couple 2,403 2,238 1,646
Adjusted net income base amount:
 - single person $22,944 $13,586 $21,871
 - couple 26,177 18,474 29,847
% applied to net income over base amount, to reduce the CWB:
 - single person 15% 12% 4%
 - couple 15% 12% 8%
Net income at which CWB is reduced to zero (when no disability supplement):
 - single person $32,244 $26,053 $49,271
 - couple 42,197 37,124 50,422
Working income at which maximum CWB is reached:
 - single person $8,167 $9,884 $16,960
 - couple $11,900 13,417 17,757
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 27% 26% 26%
Maximum CWB refundable amount for each disabled person:
 - per person $720 $720 $720
Adjusted net income base amount:
 - single person $32,244 $26,051 $49,267
 - couple 42,197 37,126 50,425
% 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 7.5% 6% 6%
 B 15.0% 12% 12%
Net income at which CWB is reduced to zero when there is a disability supplement:
 - single person (B) $37,044 $32,051 $55,267
 - couple (B) 46,997 43,126 56,425
 - couple, both eligible for disability amount (A) 51,797 49,126 62,425

Revised: July 09, 2021

 

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