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Canada Workers Benefit (CWB) Factors for 2019 vs WITB
for 2018
Income Tax Act s. 122.7
The Working Income Tax Benefit (WITB) is a refundable tax
credit. The 2018 federal
budget renamed this credit to the
Canada Workers Benefit, and provides an enhanced benefit. The following table
shows the 2019 Canada Workers Benefit factors versus the 2018 WITB factors. Where we indicate "couple", this refers to
an individual with an eligible spouse or eligible dependent.
The 2019 Canada Benefit amounts in green
print will be indexed annually for inflation after 2019.
The 2019 factors are from Bill
C-74, Budget Implementation Act 2018, No. 1, which received Royal Assent on
June 21, 2018.
All WITB amounts/factors which have been indexed annually for
inflation appear in green
print, and have been confirmed to Canada Revenue
Agency (CRA) amounts.
The amounts in purple print are
calculated based on the other factors, and thus also increase with inflation
increases.
The amounts below are those for most provinces and
territories - normally Alberta, BC, Nunavut and Quebec have amounts that differ
from these amounts.
Basic Benefit Factors
2019
CWB
2018
WITB
Base amount of working
income:
- single person or couple
$3,000
$3,000
% applied to excess of
working income over base amount:
- single person
26%
25%
- couple
26%
25%
Maximum WITB refundable
amount:
- single person
$1,355
$1,059
- couple
2,335
1,922
Adjusted net income base
amount:
- single person
$12,820
$12,016
- couple
17,025
16,593
% applied to net income
over base amount, to reduce the WITB:
- single person
12%
15%
- couple
12%
15%
Net income at which WITB is
reduced to zero (when no disability supplement):
- single person
$24,112
$19,076
- couple
36,483
29,407
Working income at which
maximum WITB is reached:
- single person
$8,212
$7,236
- couple
11,981
10,688
Disability Supplement Factors
2019
CWB
2018
WITB
Base amount of working
income:
- single/couple
$1,150
$1,150
% applied to excess of
working income over base amount:
- single/couple
26%
25%
Maximum WITB refundable
amount for each disabled person:
- per person
$700
$529
Adjusted net income base
amount:
- single person
$24,111
$19,073
- couple
36,483
29,410
% applied to net income
over base amount, to reduce the WITB:
- 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
6%
7.5%
B
12%
15%
Net income at which WITB is
reduced to zero when there is a disability supplement: