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Canada Workers Benefit (CWB) Factors for 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 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 are shaded, and have been increased based on the Quebec indexation
factor. The 2023 amounts have been confirmed to
Canada Revenue Agency amounts.
All amounts/factors which are revised by the Quebec reconfiguration
agreement are shaded gray. 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.
% 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
$3,521.87
- couple with no eligible
dependent
5,494.27
- single parent
1,888.40
- couple with eligible
dependent
3,522.38
Adjusted net income base
amount:
- single person
$13,294.87
- couple with no eligible
dependent
20,412.45
- single parent
13,400.24
- couple with eligible dependent
20,563.57
% applied to net income
over base amount, to reduce the CWB:
- single person or couple
20%
Secondary earner exemption
$15,239
Net income at which CWB is
reduced to zero (when no disability supplement):
- single person
$30,904.22
- couple no eligible
dependent
47,898.80
- single parent
22,842.24
- couple with eligible
dependent
38,175.47
Working income at which
maximum CWB is reached:
- single person
$11,842
- couple no eligible
dependent
18,842
- single parent
11,842
- couple with eligible
dependent
18,338
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
$787.70
Adjusted net income base
amount:
- single person
$30,904.22
- couple no eligible
dependent
47,898.80
- single parent
22,842.24
- couple with eligible
dependent
38,175.47
% 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
$34,842.72
- couple no eligible
dependent
51,822.30
- single parent
26,780.74
- couple with eligible
dependent
42,113.97
When both spouses
are eligible for a disability supplement (Factor A)
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