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. The amounts for AB and NU depend on provincial reconfiguration agreements, which have now been finalized. See the following PDF files:
Alberta 2021 Reconfigured CWB Parameters
Nunavut 2021 Reconfigured CWB Parameters
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 or by provincial/territorial reconfiguration agreements 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.
Factors for AB and NU have been updated based on their reconfiguration agreements.
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% | 14% |
| - couple | 27% | 21% | 14% |
| Maximum CWB refundable amount: | |||
| - single person | $1,395 | $1,495 | $1,385 |
| - couple | 2,403 | 2,238 | 2,080 |
| Adjusted net income base amount: | |||
| - single person | $22,944 | $22,350 | $22,925 |
| - couple | 26,177 | 28,000 | 31,550 |
| % applied to net income over base amount, to reduce the CWB: | |||
| - single person | 15% | 15% | 4% |
| - couple | 15% | 15% | 8% |
| Secondary earner exemption | $14,000 | $14,000 | $14,000 |
| Net income at which CWB is reduced to zero (when no disability supplement): | |||
| - single person | $32,244 | $32,317 | $57,550 |
| - couple | 42,197 | 42,920 | 57,550 |
| Working income at which maximum CWB is reached: | |||
| - single person | $8,167 | $9,879 | $15,893 |
| - couple | $11,900 | 13,417 | 20,857 |
| 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 | $800 |
| Adjusted net income base amount: | |||
| - single person | $32,244 | $32,317 | $57,550 |
| - couple | 42,197 | 42,920 | 57,550 |
| % 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) | $37,044 | $37,117 | $64,217 |
| - couple (B) | 46,997 | 47,720 | 64,217 |
| - couple, both eligible for disability amount (A) | 51,797 | 52,520 | 70,883 |
Revised: October 26, 2023