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Canada Workers Benefit (CWB) Factors for 2022 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.

The amounts for all other provinces and territories are provided in the other 2022 CWB table.

As part of the 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 after 2021) of their working income in the computation of the couple's adjusted net income, for the calculation of the CWB phase-out. This change was also adopted by Quebec.

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 have been increased based on the Quebec 2022 indexation factor. The 2022 amounts have been confirmed to Canada Revenue Agency amounts. There will likely be some small adjustments when the exact amounts are known, which will be when 2022 income tax forms are available.

All amounts/factors which were revised by the Quebec reconfiguration agreement 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.

The Detailed Quebec Tax & RRSP Savings Calculator includes the CWB factors as shown below.

2022 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	37.3%
- single parent	20.0%
- couple with eligible dependent	23.9%
Maximum CWB refundable amount:
- single person	$3,296.57
- couple with no eligible dependent	5,146.65
- single parent	1,767.60
- couple with eligible dependent	3,297.72
Adjusted net income base amount:
- single person	$12,589.79
- couple with no eligible dependent	19,326.77
- single parent	12,650.47
- couple with eligible dependent	19,424.35
% applied to net income over base amount, to reduce the CWB:
- single person or couple	20%
Secondary earner exemption	$14,336.00
Net income at which CWB is reduced to zero (when no disability supplement):
- single person	$29,072.64
- couple no eligible dependent	45,060.02
- single parent	21,488.47
- couple with eligible dependent	35,912.95
Working income at which maximum CWB is reached:
- single person	$11,238
- couple no eligible dependent	17,398
- single parent	11,238
- couple with eligible dependent	17,398
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	$740.04
Adjusted net income base amount:
- single person	$29,072.64
- couple no eligible dependent	45,060.02
- single parent	21,488.47
- couple with eligible dependent	35,912.95
% 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	$32,772.84
- couple no eligible dependent	48,760.22
- single parent	25,188.67
- couple with eligible dependent	39,613.15
When both spouses are eligible for a disability supplement (Factor A)
- couple no eligible dependent	$52,460.42
- couple with eligible dependent	43,313.35

Revised: September 20, 2024