What is the CWB?

The Canada Workers Benefit (CWB) is a federal refundable tax credit for eligible low income individuals and families, available for the 2019 and subsequent tax years. It is an enhanced version of the previous Working Income Tax Benefit (WITB), which was available for the 2018 tax year.

It consists of the basic amount and the disability supplement (available to individuals who are already eligible for the disability tax credit and have an approved Disability Tax Credit Certificate on file with the Canada Revenue Agency). Personal and business tax issues including what benefits are available are vast and complicated. To get help, ask a lawyer now.

Who is eligible for the CWB?

If you are 19 years of age or older

To be eligible to receive the CWB, an individual must:

• earn working income
• be 19 years of age or older on December 31^st
• be a resident of Canada for income tax purposes

If you are under 19 years old

Individuals under 19 years of age may still be eligible for the CWB if they have a spouse or common-law partner or an eligible dependant on December 31st.

An eligible dependant is a person who is:

• your spouse or common-law partner’s child,
• under 19 years of age and lived with you at the end of the year, and
• is not eligible for the CWB for the year it is being claimed.

Income requirements and information on the amount of benefit you could receive can be found from here. Income amounts are different in Alberta, Quebec and Nunavut.

Who is not eligible for the CWB?

You are not eligible for the CWB if:

• you are enrolled as a full-time student at a designated educational institution for more than 13 weeks in the year year (unless you have an eligible dependant on December 31),
• you were in prison (or a similar institution) for 90 days or more in the year, or
• you are an officer or servant of another country, such as a diplomat, or a family member or employee of such a person who does not have to pay yearly tax.

What is your payment amount based on?

The CWB is comprised of a basic amount and a disability supplement. CRA calculates the amount of CWB you will receive based on a number of factors:

• province or territory of residence
• marital status
• working income
• net income
• eligible dependent(s)
• eligibility for the disability supplement

Get help

For advice and assistance with tax planning, a CRA tax dispute, or other tax issues, contact Tax Chambers LLP

Personal and business tax issues are vast and complicated. To get help, ask a lawyer now.

								
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