What is the Canada Workers Benefit?

The Canada Workers Benefit (CWB) is a refundable tax credit for low-income workers in Canada. It provides up to $1,518 for single individuals and $2,616 for families (couples or single parents) in the 2025 tax year. Because it is refundable, you receive it as a cash payment even if you owe no income tax.

Who qualifies for the Canada Workers Benefit?

To qualify, you must be a Canadian resident at least 19 years old (or have a spouse or eligible dependent), have working income of at least $3,000, and have net income below $35,095 (single) or $45,934 (family). Full-time students enrolled for more than 3 months who do not have an eligible dependent do not qualify.

How do I claim the Canada Workers Benefit?

Complete Schedule 6 when filing your annual tax return. You can also apply for advance payments (ACWB) through Schedule 6, which delivers up to 50% of your estimated CWB in four quarterly payments rather than as a lump sum at tax time.

Is the Canada Workers Benefit taxable?

No. The CWB is a refundable tax credit and is not taxable income. You do not report it on your return as income. If you receive advance CWB payments (ACWB), those are also tax-free.

What is the advance Canada Workers Benefit (ACWB)?

The Advance Canada Workers Benefit (ACWB) lets eligible workers receive up to 50% of their estimated CWB through quarterly payments in January, April, July, and October — rather than waiting for their tax refund. The remaining 50% is claimed on the annual tax return.

How does the disability supplement work for CWB?

If you are eligible for the Disability Tax Credit (approved Form T2201), you can claim an additional $784 disability supplement on top of the basic CWB. This brings the maximum to $2,302 for a single person with a disability, or $3,400 for a family.

Why did my CWB amount change from last year?

CWB amounts are indexed to inflation annually, so the thresholds and maximums change each year. Your amount also changes if your income, family situation, or disability status changed. Lower working income (closer to $3,000) means less CWB; income well above the phase-out threshold means reduced or zero CWB.

Canada Workers Benefit (CWB) 2026 | Eligibility, Amounts & Calculator

The Canada Workers Benefit (CWB) is a refundable federal tax credit designed to make work pay more for low-income Canadians. Unlike a non-refundable credit that only reduces your tax owing, a refundable credit like the CWB puts money in your pocket even if you owe nothing — you receive it as a direct payment. For 2025 (claimed on your 2026 tax return), the maximum is $1,518 for a single individual and $2,616 for a couple or single parent with children.

To receive the CWB, you must file a tax return and complete Schedule 6. You can also opt into the Advance CWB (ACWB) program to receive quarterly prepayments throughout the year rather than waiting for your annual refund.

2025 CWB Maximum Amounts

The amounts below are for the 2025 tax year, which you claim when filing your return in spring 2026. An additional disability supplement is available if you have an approved Disability Tax Credit certificate.

Situation	Maximum basic CWB	Disability supplement	Maximum total
Single	$1,518	+$784	$2,302
Family (couple or single parent)	$2,616	+$784	$3,400

CWB Calculator

Use the calculator below to estimate your CWB based on your family situation and income. Your result updates automatically as you type.

  <div class="ci-field">
    <label class="label" for="cwbFamilyType">Family Status</label>
    <div class="input-box">
      <select class="input" id="cwbFamilyType" style="cursor:pointer">
        <option value="single">Single</option>
        <option value="family">Couple or Single Parent</option>
      </select>
    </div>
  </div>

  <div class="ci-field">
    <label class="label" for="cwbWorkingIncome">Working Income (employment + self-employment)</label>
    <div class="input-box">
      <input class="input" type="text" inputmode="numeric" id="cwbWorkingIncome" value="$25,000" placeholder="$25,000">
    </div>
  </div>

  <div class="ci-field">
    <label class="label" for="cwbNetIncome">Adjusted Net Income</label>
    <div class="input-box">
      <input class="input" type="text" inputmode="numeric" id="cwbNetIncome" value="$25,000" placeholder="$25,000">
    </div>
  </div>

  <div class="ci-field">
    <label class="label" for="cwbDisability">Disability Tax Credit eligible?</label>
    <div class="input-box">
      <select class="input" id="cwbDisability" style="cursor:pointer">
        <option value="no">No</option>
        <option value="yes">Yes (approved T2201)</option>
      </select>
    </div>
  </div>

  <div class="ci-buttons">
    <input class="entry-button" type="submit" value="Calculate CWB">
  </div>

</div>

Estimated Total CWB

$1,292

Basic CWB $1,292

Disability supplement $0

Total CWB $1,292

Advance payments (50%) $646

Claimed on tax return (50%) $646

Who Is Eligible for the CWB?

To qualify for the CWB in the 2025 tax year, you must meet all of the following:

Age: Be 19 or older by December 31, 2025 — or have a spouse/common-law partner or an eligible dependent child at any age
Residency: Be a Canadian resident for the entire tax year
Working income: Earn at least $3,000 from employment or self-employment
Net income: Fall below $35,095 (single) or $45,934 (family/couple)
Not incarcerated: Have not been in prison for 90 days or more during the year

Full-time students — defined as enrolled in a designated educational program for more than 3 months — are not eligible unless they have an eligible dependent. If you are in school part-time and working, you may still qualify depending on your specific circumstances.

The CWB does not apply to non-residents, diplomats and their families, or individuals who do not have working income. Social assistance payments, Employment Insurance, pension income, and investment income do not count as working income for CWB purposes.

How CWB Is Calculated

The CWB uses a two-stage formula: a phase-in as income rises above $3,000, and a phase-out as net income rises above a higher threshold.

Phase-in (building up): Your CWB increases by 27 cents for every dollar of working income above $3,000, up to the maximum. A single person reaches the $1,518 maximum at working income of approximately $8,622; a family reaches $2,616 at approximately $12,726.

Phase-out (winding down): Once your adjusted net income exceeds $23,495 (single) or $26,805 (family), the CWB is reduced by 15 cents for every additional dollar of net income, until it reaches zero at approximately $35,095 (single) or $45,934 (family).

CWB by income level — single

Working income	Net income	Basic CWB
$5,000	$5,000	$540
$10,000	$10,000	$1,518
$20,000	$20,000	$1,518
$25,000	$25,000	$1,293
$30,000	$30,000	$543
$35,000	$35,000	$0

CWB by income level — family (couple or single parent)

Working income	Net income	Basic CWB
$5,000	$5,000	$540
$15,000	$15,000	$2,616
$25,000	$25,000	$2,616
$30,000	$30,000	$2,137
$40,000	$40,000	$637
$46,000	$46,000	$0

Disability Supplement

If you or your spouse has an approved Disability Tax Credit (DTC) certificate (Form T2201), you can claim an additional disability supplement of up to $784 on top of the basic CWB. The supplement phases in and out using the same income formula as the basic benefit.

You must apply for and receive DTC approval from the CRA before you can claim the supplement. If you believe you or a family member may qualify but have not applied, see our guide on the Disability Tax Credit in Canada — the approval process takes time, but it is retroactively claimable for up to 10 years.

Advance Canada Workers Benefit (ACWB)

You do not have to wait until tax time to receive your CWB. The Advance Canada Workers Benefit (ACWB) program delivers up to 50% of your estimated CWB through four quarterly payments:

Quarter	Payment month
Q1	January
Q2	April
Q3	July
Q4	October

You opt in by checking the appropriate box on Schedule 6 when filing your tax return. The CRA estimates your benefit based on your previous year’s return. The remaining 50% is then claimed on your annual tax return. If your advance payments turn out to be more than your actual entitlement (because your income increased), the CRA will deduct the difference from your refund or add it to your balance owing.

For the full advance payment schedule, see CWB payment dates 2026 and what is the Advance Canada Workers Benefit.

How to Claim CWB on Your Tax Return

CWB is not claimed automatically — you must complete Schedule 6 (Canada Workers Benefit) and attach it to your return. Most tax software (TurboTax, Wealthsimple Tax, SimpleTax) handles this automatically once you enter your income and family situation. The credit amount flows to line 45300 of your T1 return.

What counts as working income for CWB:

Employment income, net self-employment income, and taxable scholarships all count. Employment Insurance benefits, pension income (CPP, OAS, employer pensions), RRSP withdrawals, investment income, and social assistance do not count toward the $3,000 minimum working income threshold.

Provincial and Territorial Variations

Most provinces use the federal CWB amounts directly. A small number of provinces have supplemental provisions:

Alberta has a secondary earner supplement that gives additional credit to two-income families
Quebec has a separate Work Premium (Prime au travail), administered provincially — Quebec residents do not claim the federal CWB
Nunavut has adjusted thresholds that are more generous given the higher cost of living

CWB vs the Old Working Income Tax Benefit (WITB)

The CWB replaced the Working Income Tax Benefit (WITB) in 2019. The redesign made the benefit more generous and extended the income range over which payments are available:

Feature	Old WITB (2018)	New CWB (2025)
Maximum — single	$1,192	$1,518
Maximum — family	$2,165	$2,616
Phase-out start — single	$12,820	$23,495
Advance payments available	No	Yes (ACWB)