Filing Your Return -> Canada Workers Benefit -> 2020 Quebec CWB
Canada Workers Benefit (CWB) Factors for 2020 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.
All amounts/factors which change annually based on indexation adjustments appear in green print. All factors for Quebec have been calculated by applying the Quebec 2020 indexation factor to the 2019 CWB amounts. The Detailed Quebec Tax & RRSP Savings Calculator includes the CWB.
| 2020 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 | 27.4% |
| - single parent | 15% |
| - couple with eligible dependent | 14% |
| Maximum CWB refundable amount: | |
| - single person | $2,319.14 |
| - couple with no eligible dependent | 3,620.09 |
| - single parent | 1,269.60 |
| - couple with eligible dependent | 1,849.68 |
| Adjusted net income base amount: | |
| - single person | $12,308.41 |
| - couple with no eligible dependent | 18,897.50 |
| - single parent | 12,304.80 |
| - couple with eligible dependent | 18,905.35 |
| % applied to net income over base amount, to reduce the CWB: | |
| - single person or couple | 20% |
| Net income at which CWB is reduced to zero (when no disability supplement): | |
| - single person | $23,904.11 |
| - couple no eligible dependent | 36,997.95 |
| - single parent | 18,652.80 |
| - couple with eligible dependent | 28,153.75 |
| Working income at which maximum CWB is reached: | |
| - single person | 10,864 |
| - couple no eligible dependent | 16,812 |
| - single parent | 10,864 |
| - couple with eligible dependent | 16,812 |
| 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 | $712.04 |
| Adjusted net income base amount: | |
| - single person | $23,904.11 |
| - couple no eligible dependent | 36,997.95 |
| - single parent | 18,652.80 |
| - couple with eligible dependent | 28,153.75 |
| % 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 | $27,464.31 |
| - couple no eligible dependent | 40,558.15 |
| - single parent | 22,213.00 |
| - couple with eligible dependent | 31,713.95 |
| When both spouses are eligible for a disability supplement (Factor A) | |
| - couple no eligible dependent | $44,118.35 |
| - couple with eligible dependent | 35,274.15 |
Revised: October 26, 2023