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Home -> Filing Your Return -> Canada Workers Benefit -> 2023 CWB Except QuebecCanada Workers Benefit (CWB) Factors for 2023 Except QuebecIncome Tax Act s. 122.7The 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. As part of the Federal 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 annually after 2021) 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 and are shaded, and have been increased based on the federal 2023 indexation factor. The 2023 amounts have been confirmed to Canada Revenue Agency amounts. 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 Canadian Tax & RRSP Savings Calculator includes the CWB.
Revised: September 20, 2024
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