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Home   ->   Filing Your Return   ->   Canada Workers Benefit  -> 2023 Quebec CWB

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.

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

2023 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 $3,521.87
 - 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)
 - couple no eligible dependent $55,760.80
 - couple with eligible dependent 46,052.47

Revised: September 20, 2024

 

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