Canada workers benefit
For 2019 and later years, the Working Income Tax
Benefit (WITB) has been renamed the Canada Workers Benefit
(CWB).
The CWB is an enhanced and more accessible
refundable tax credit designed to supplement the earnings of
low-income workers.
You must meet all the following conditions:
* You were a resident of Canada throughout the
year.;
* You have earned employment or business
income.
* At the end of the year, you were 19 years of
age or older, or you lived with your spouse or common-law partner
or with your child.
You cannot request the CWB if in 2019, you were
in one of the following conditions:
* You have been enrolled as a full-time student
for a total of more than 13 weeks in the year.
* You have held in a prison for at least 90 days
during the year.
* You were exempt from tax in Canada.
The CWB will be generated automatically by the
program. If you are eligible, the amount will be carried over to
line 45300 in Step 7 of the federal return and federal
Schedule 6 will be generated by the program.
For more information on CWB, please refer to
the following CRA link:
https://www.canada.ca/en/revenue-agency/services/child-family-benefits/cwb-payment-dates.html
ID: 20191218113715DE.xml
Webpage: KPA310-20191218113715DE.htm