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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 2024 amounts have not yet 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.

TaxTips.ca - 2024 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	$3,700.78
- couple with no eligible dependent	5,773.38
- single parent	1,984.33
- couple with eligible dependent	3,701.32
Adjusted net income base amount:
- single person	$13,970.25
- couple with no eligible dependent	21,449.40
- single parent	14,080.97
- couple with eligible dependent	21,608.20
% applied to net income over base amount, to reduce the CWB:
- single person or couple	20%
Secondary earner exemption	$15,955
Net income at which CWB is reduced to zero (when no disability supplement):
- single person	$32,474.15
- couple no eligible dependent	50,316.30
- single parent	24,002.62
- couple with eligible dependent	40,114,80
Working income at which maximum CWB is reached:
- single person	$12,322
- couple no eligible dependent	19,078
- single parent	12,322
- couple with eligible dependent	19,087
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	$827.72
Adjusted net income base amount:
- single person	$32,474.15
- couple no eligible dependent	50,316.30
- single parent	24,002.62
- couple with eligible dependent	40,114.80
% 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	$36,612.75
- couple no eligible dependent	54,454.90
- single parent	28,141.22
- couple with eligible dependent	44,253.40
When both spouses are eligible for a disability supplement (Factor A)
- couple no eligible dependent	$58,593.50
- couple with eligible dependent	48,392

Revised: September 20, 2024