Canada Workers Benefit (CWB) Enhancement

Published: June 3, 2021
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Abstract

Broadening access to the CWB by increasing the phase-in rates and thresholds, as well as providing greater financial incentive for working couples. This includes:

  • Raising the phase-in rate of the CWB basic amount from 26% to 27% and the phase-out rate from 12% to 15%.
  • Increasing the phase-out thresholds from $13,194 to $22,944 for single individuals without dependents and from $17,522 to $26,177 for families.
  • For the disability supplement, augmenting the phase-out rates from 6.0 per cent to 7.5 per cent for individuals and from 12.0 per cent to 15.0 per cent otherwise.
  • Creating the new “secondary earner exemption” for working couples. This allows the spouse or common-law partner with the lower working income to exclude up to $14,000 of their working income in the computation of their adjusted net income, for the purpose of the CWB phase out.