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Canada Workers Benefit (CWB) Factors for 2024 Except 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 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 2024 indexation factor. The 2024 amounts for "Most Prov/Terr" have been confirmed to Canada Revenue Agency amounts. Alberta and Nunavut have reconfiguration agreements with the federal government, and their amounts cannot be confirmed until Schedule 6 is available for 2024 in January 2025. Their amounts do not usually differ from our estimates.

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.

TaxTips.ca - 2024 Basic CWB Factors
Factor	Most Prov/Terr	AB	NU
Base amount of working income:
- single person or couple	$3,000	$2,760	$6,000
% applied to excess of working income over base amount:
- single person	27%	21%	14%
- couple	27%	21%	14%
Maximum CWB refundable amount:
- single person	$1,590	$1,704	$1,578
- couple	2,739	2,551	2,371
Adjusted net income base amount:
- single person	$26,149	25,472	26,127
- couple	29,833	31,911	35,957
% applied to net income over base amount, to reduce the CWB:
- single person	15%	15%	4%
- couple	15%	15%	8%
Secondary earner exemption	$15,955	$15,955	$15,955
Net income at which CWB is reduced to zero (when no disability supplement):
- single person	$36,749	$36,832	$65,577
- couple	48,093	48,918	65,595
Working income at which maximum CWB is reached:
- single person	$8,889	$10,874	$17,271
- couple	13,144	14,908	22,936
Disability Supplement Factors
Factor	Most Prov/Terr	AB	NU
Base amount of working income:
- single/couple	$1,150	$910	$4,800
% applied to excess of working income over base amount:
- single/couple	27%	26%	26%
Maximum CWB refundable amount for each disabled person:
- per person	$821	$821	$912
Adjusted net income base amount:
- single person	$36,748	$36,832	$65,595
- couple	48,091	48,918	65,577
% 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	7.5%	7.5%	6%
B	15.0%	15%	12%
Net income at which CWB is reduced to zero when there is a disability supplement:
- single person (B)	$42,221	$42,305	$73,195
- couple (B)	53,564	54,391	73,177
- couple, both eligible for disability amount (A)	59,038	59,865	80,777

Revised: November 16, 2024