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 been 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: 20200214093725DE.xml

Webpage: KPA310-20200214093725DE.htm

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