cancel
Showing results for 
Search instead for 
Did you mean: 
Announcements
TWM1
Level 2

Canada Worker Benefit

Case is an individual being paid while attending the Royal Military College in Kingston. Paid to learn.

Do they qualify for the CWB?

Solved
Best answer March 25, 2023

Best Answers
janisbossenberry
Level 7

Canada Worker Benefit

If the income is reported on the employment line (ie. he gets a T4) and if he is not enrolled in an educational institution full time for more than 13 weeks in the year, he should qualify.  Otherwise, no.  Here is what CRA says:

You are eligible for the Canada workers benefit (CWB) if you:

  • earn working income
  • are a resident of Canada throughout the year
  • are 19 years of age or older on December 31, or you live with your spouse or common-law partner or your child

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 unless, on December 31, you have an eligible dependant

View solution in original post

JRBooks1
Level 3

Canada Worker Benefit

Does he have a T2202 from RMC?  That's the magic piece of paper which will indicate how many weeks of full and/or part time attendance as determined by RMC.  That he was paid to attend is irrelevant except in that he may not be able to claim tuition fees if paid by the government; scholarship students can also be considered to be being "paid" to attend school.  With respect to claiming tuition, I attach the following information from the CRA website.  Hope this helps

Jo

"You cannot claim the tuition amount on your tax certificate if any of the following applies to you:

  • the fees were paid or reimbursed by your employer, or an employer of one of your parents, where the amount is not included in your or your parent's income
  • the fees were paid by a federal, provincial, or territorial job training program, where the amount is not included in your income
  • the fees were paid (or eligible to be paid) under a federal program to help athletes, where the payment or reimbursement has not been included in your income."
  •  

View solution in original post

2 Comments 2
janisbossenberry
Level 7

Canada Worker Benefit

If the income is reported on the employment line (ie. he gets a T4) and if he is not enrolled in an educational institution full time for more than 13 weeks in the year, he should qualify.  Otherwise, no.  Here is what CRA says:

You are eligible for the Canada workers benefit (CWB) if you:

  • earn working income
  • are a resident of Canada throughout the year
  • are 19 years of age or older on December 31, or you live with your spouse or common-law partner or your child

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 unless, on December 31, you have an eligible dependant
JRBooks1
Level 3

Canada Worker Benefit

Does he have a T2202 from RMC?  That's the magic piece of paper which will indicate how many weeks of full and/or part time attendance as determined by RMC.  That he was paid to attend is irrelevant except in that he may not be able to claim tuition fees if paid by the government; scholarship students can also be considered to be being "paid" to attend school.  With respect to claiming tuition, I attach the following information from the CRA website.  Hope this helps

Jo

"You cannot claim the tuition amount on your tax certificate if any of the following applies to you:

  • the fees were paid or reimbursed by your employer, or an employer of one of your parents, where the amount is not included in your or your parent's income
  • the fees were paid by a federal, provincial, or territorial job training program, where the amount is not included in your income
  • the fees were paid (or eligible to be paid) under a federal program to help athletes, where the payment or reimbursement has not been included in your income."
  •