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 Canadian Income Tax Calculator includes the CWB.
See further notes below the table.
| TaxTips.ca - 2025 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% | 14% |
| - couple | 27% | 21% | 14% |
| Maximum CWB refundable amount: | |||
| - single person | $1,633 | $1,750 | $1,621 |
| - couple | 2,813 | 2,619 | 2,435 |
| Adjusted net income base amount: | |||
| - single person | $26,855 | $26,159 | $26,832 |
| - couple | 30,639 | 32,772 | 36,927 |
| % applied to net income over base amount, to reduce the CWB: | |||
| - single person | 15% | 15% | 4% |
| - couple | 15% | 15% | 8% |
| Secondary earner exemption | $16,386 | $16,386 | $16,386 |
| Net income at which CWB is reduced to zero (when no disability supplement): | |||
| - single person | $37,742 | $37,826 | $67,357 |
| - couple | 49,393 | 50,232 | 67,365 |
| Working income at which maximum CWB is reached: | |||
| - single person | $9,048 | $11,093 | $17,579 |
| - couple | 13,419 | 15,231 | 23,393 |
| 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 | $843 | $843 | $936 |
| Adjusted net income base amount: | |||
| - single person | $37,740 | $37,826 | $67,365 |
| - couple | 49,389 | 50,232 | 67,357 |
| % 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% | 7.5% | 6% |
| B | 15.0% | 15% | 12% |
| Net income at which CWB is reduced to zero when there is a disability supplement: | |||
| - single person (B) | $43,360 | $43,446 | $75,165 |
| - couple (B) | 55,009 | 55,852 | 75,157 |
| - couple, both eligible for disability amount (A) | 60,629 | 61,472 | 82,965 |
Notes:
As part of the Federal 2021 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 (indexed annually after 2021) 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 and are shaded, and have been increased based on the federal 2025 indexation factor. The 2025 amounts have been confirmed to Canada Revenue Agency amounts.
The amounts in green print which are not shaded are calculated amounts, based on the rates as well as the other amounts in green print.