The Canada Workers Benefit (CWB) is a refundable federal tax credit designed to help low-income individuals and families who earn working income. It replaced the Working Income Tax Benefit in 2019 and includes two components: a basic amount and a disability supplement. Here's what you need to know about who qualifies, how much you can receive, and how to claim the CWB on your tax return.
What is the CWB?
The CRA administers the CWB, and you claim it through your annual income tax return. Eligibility hinges on earning income from employment or self-employment—investment or other passive income won't qualify you. And because the credit is refundable, you can receive it as a payment even if you owe no tax, unlike non-refundable credits that only reduce the tax you owe.
The CWB has two main components:
Basic amount — available to all eligible low-income workers and families
Disability supplement — an additional amount for those with a valid T2201 Disability Tax Credit Certificate on file with the CRA
You can claim this tax credit if you are 19 years or older and a resident of Canada for the entire year. You may also claim it if you are under 19, provided you meet certain conditions.
Who is eligible for the CWB?
To claim the CWB, you must meet all of the following conditions:
You are a Canadian resident for the entire tax year
You are at least 19 years of age on December 31 (or you have a spouse, common-law partner, or eligible dependant)
You have working income above the minimum threshold (generally $3,000 in most provinces)
Yournet income is below the set limit for your province or territory
You are not eligible for the CWB if:
You were enrolled as a full-time student at a designated educational institution for more than 13 weeks in the year, unless you had an eligible dependant at the end of the year
You were in prison or a similar detention facility for 90 or more days during the tax year
You are a diplomat, officer, or servant of another country, or an employee or family member of such a person, not legally required to pay income tax in Canada
For the 2025 tax year, the income caps were $37,742 for singles and $49,393 for families. These thresholds do not apply to residents of Nunavut, Alberta, or Quebec. Those planning to claim a disability supplement must have an approved Disability Tax Credit claim.
Who is an eligible dependant?
For CWB purposes, an eligible dependant is a child who:
Is your or your spouse's or common-law partner's child
Lived with you on December 31
Is under 19 years of age
Is not eligible to claim the CWB themselves
Who is an eligible spouse?
An eligible spouse or common-law partner is someone who:
Lives with you as your spouse or common-law partner on December 31
Is a resident of Canada throughout the year
Is not enrolled as a full-time student for more than 13 weeks (unless they have an eligible dependant)
Was not confined to a prison or similar institution for 90 or more days
How much can you receive from the CWB?
The amount you can receive depends on your marital status, income, and province or territory of residence.
Basic amount for singles (2025 tax year):
Maximum: $1,633
Gradually reduced if your adjusted net income exceeds $26,855
No basic amount if your adjusted net income exceeds $37,742
Basic amount for families (2025 tax year):
Maximum: $2,813
Gradually reduced if your adjusted family net income exceeds $30,639
No basic amount if your adjusted family net income exceeds $49,393
These amounts do not apply to residents of Alberta, Nunavut, or Quebec, which each have their own CWB calculations and thresholds.
What is the CWB disability supplement?
The disability supplement is an additional amount for taxpayers who have a valid T2201 Disability Tax Credit (DTC) Certificate on file with the CRA. It supports low-income workers with a disability, or the supporting family member of someone with a disability.
To qualify, the individual must:
Have a disability certified by a medical practitioner on Form T2201
Earn a minimum amount of working income in the tax year
Disability supplement thresholds (2025 tax year):
Singles: gradually reduced if your adjusted net income exceeds $37,740; no supplement if your income exceeds $43,360
Families (one spouse eligible for the DTC): no supplement if your adjusted family net income exceeds $55,009
Families (both spouses eligible for the DTC): no supplement if your adjusted family net income exceeds $60,629
The CRA provides a calculator and eligibility guidelines to help you determine if you qualify and how much you can claim.
How to claim the CWB
To claim your CWB and disability supplement, fill out Schedule 6 of your annual income tax return. Most tax preparation software handles this automatically.
Schedule 6 calculates three things:
Your working income and adjusted family income
Your basic CWB amount
Your disability supplement (if applicable)
Enter the amount from line 28 or 42 of Schedule 6 on line 45300 of your income tax and benefit return.
Which spouse should claim the CWB?
When both you and your spouse or common-law partner are eligible, only one of you can claim the basic amount. These rules determine who should file the claim:
Advance payments received: the person who received CWB advance payments during the year must claim the basic CWB
One spouse eligible for the DTC: that person should claim the basic CWB and the disability supplement
Both spouses eligible for the DTC: only one of you can claim the basic CWB, but each of you must claim the disability supplement separately on your own Schedule 6
CWB advanced payments
If you're eligible for the CWB, you can receive up to 50% of your benefit in advanced payments. This includes your basic advanced payments and 50% of your disability supplement if you qualify. This is known as the Advanced Canada Workers Benefit (ACWB).
To receive advanced payments, the information on your tax return must reflect your situation and province of residence as of December 31. You must be a resident of Canada on the first day of the quarter.
ACWB payments are issued three times a year:
July 12
October 11
January 10
If those dates fall on a weekend or federal holiday, the payment moves to the last business day before the scheduled date.
The bottom line
The CWB is a refundable tax credit that can put money back in your pocket if you're a low-income worker or part of a low-income family. If your working income meets the minimum threshold and your net income falls below the eligibility limits, you may qualify for the basic amount, the disability supplement, or both. Filing your tax return and completing Schedule 6 is all it takes — and most tax software handles the calculation automatically.
