Line 45300 – Canada workers benefit (CWB)

The Canada Workers Benefit (CWB) is a refundable tax credit to help individuals and families who are working and earning a low income.

The CWB has two parts: a basic amount and a disability supplement.

On this page

• Who is eligible
• How much you can get
• How to claim

Who is eligible

Depending on your income and other circumstances, you may be eligible for the CWB.

Basic amount eligibility

You are eligible for the basic amount of the CWB if you meet all the following conditions:

• Earn working income and your net income is below the net income level set for your province or territory of residence
• 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 any of the following applies:

• 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
• Are confined to a prison or similar institution for a period of at least 90 days during the year
• Do not have to pay tax in Canada because you are an officer or servant of another country, such as a diplomat, or you are a family member or employee of that person

Who an eligible spouse or common-law partner is

For CWB purposes, an eligible spouse is someone who meets all the following conditions:

• Lives with you as your spouse or common-law partner on December 31 (or, if they died after June 30, 2025, they were your cohabiting spouse or common-law partner on the date of death and you were not the cohabiting spouse or common-law partner of another individual on December 31, 2025)
• Is a resident of Canada throughout the year

Your spouse or common-law partner is not an eligible spouse for the CWB purposes if any of the following applies:

• Are enrolled as a full-time student at a designated educational institution for more than 13 weeks in the year unless, on December 31, they have an eligible dependant
• Are confined to a prison or similar institution for a period of at least 90 days during the year
• Do not have to pay tax in Canada because they are an officer or servant of another country, such as a diplomat, or are a family member or employee of such a person

Who an eligible dependant is

For CWB purposes, an eligible dependant has to meet all of the following conditions:

• Is your or your spouse's or common-law partner's child
• Note
  For the purposes of this claim, a child includes a person under your custody and control who was wholly dependent on you for support. A child you lived with and cared for under kinship or close relationship program (of the federal government, a provincial or territorial government or an Indigenous governing body), can still be an eligible dependant, even if you received payments under that program, as long as the payments were not a children's special allowance for that child. 
• Is under 19 years of age and lives with you on December 31
• Is not eligible for the CWB

Disability supplement eligibility

You may be eligible for the disability supplement of the CWB if you meet all of the following conditions:

• You are eligible for the disability tax credit and have an approved Form T2201, Disability Tax Credit Certificate, on file with the Canada Revenue Agency (CRA)
• Your net income is below the net income level set for your province or territory of residence

How much you can get

The amount you can expect to receive for the CWB depends on your income and your province or territory of residence.

Basic benefit maximum amount

The maximum basic amount for the CWB for 2025 is:

    $1,590 for single individuals

The amount is gradually reduced if your adjusted net income is more than $26,149. No basic amount is paid if your adjusted net income is more than $37,744.

    $2,739 for families

The amount is gradually reduced if your adjusted family net income is more than $29,833. No basic amount is paid if your adjusted family net income is more than $49,393.

The maximum basic CWB amount will vary for residents of Quebec, Nunavut and Alberta.

Disability supplement maximum amount

The maximum amount for the disability supplement is:

    $821 for single individuals

The CWB disability supplement is gradually reduced if your adjusted net income is more than $37,742. No disability supplement is paid if your adjusted net income is more than $43,360.

    $821 for families

The CWB disability supplement is gradually reduced if your adjusted family net income is more than $49,392. No disability supplement is paid if one spouse is eligible for the disability tax credit and your adjusted family net income is more than $55,009, or if both spouses are eligible for the disability tax credit and your adjusted family net income is more than $60,629.

The maximum amount for the disability supplement will vary for residents of Quebec, Nunavut and Alberta.

How we calculate your CWB refundable tax credit

The CRA uses all of the following information to calculate your CWB:

• Marital status – eligible spouse
• Province or territory of residence
• Earned working income
• Adjusted family net income
• Eligible dependant
• Eligibility for the disability tax credit

Calculating your advanced payments

If you are entitled to receive the CWB, you will get up to 50% of your CWB in advanced payments under what is referred to as the Advanced Canada workers benefit (ACWB). If you are entitled to receive the disability supplement, you will also receive 50% of your disability supplement amount with your basic advanced payments.

You must be a resident of Canada on the first day of the period to be eligible for the advanced payments.

You can estimate your advanced payments by using the child and family benefit calculator.

Note: You must enter the information based on your situation as of December 31 provided on your income tax and benefit return.

How we determine the recipient for married or common-law spouses for the advanced payments

Only one spouse will receive the advanced payments for the family.

When neither spouse is entitled to a disability supplement

For couples, the basic advanced payment amount is sent to the spouse with the higher working income. If both spouses have the same working income, the basic advanced payment amount is paid to the first filer.

When one or both spouses is entitled to receive the disability supplement

If you and your spouse are both eligible for the advanced payments and one of you is also eligible for the disability tax credit, the person with the disability will receive the basic advanced payment amount for the family and their disability supplement payment.

If you and your spouse are both eligible for the advanced payments and the disability tax credit, only one of you will receive the basic ACWB amount for the family. However, each of you will receive your own disability supplement.

Life changes that affect the advanced payments

The only life event changes that will affect the advanced payments are death, incarceration, or emigration.

If there is another change to your situation (like a change in marital status, eligible dependant(s) or a move) it will not be reflected in your advanced payments unless you request a reassessment and your CWB amount changes.

Circumstances that change your eligibility for the advanced payments

You are not eligible for any remaining advanced payments for the benefit year if you:

• Are incarcerated for a period of 90 consecutive days or more
• Emigrated from Canada

However, you remain eligible for any payment periods prior to the event.

Deceased individuals are not eligible for advanced payments

An individual deceased prior to July 1 of the benefit year is not eligible to receive advanced payments.

A change in the eligibility which occurs during a period will not impact the advanced payment amount for the current period.

Advanced payment dates

The advanced payments are issued in 3 payments, on:

• July 12
• October 11
• January 10

When the issuance date falls on a Saturday, a Sunday, or a federal statutory holiday, the payment will be made on the last business day prior to the issuance date.

If you did not get your payment on the expected date, please wait 10 working days before contacting the CRA.

Go to My Account to see your next payment or sign up to receive benefit and credit payment reminders about one week before the payment is issued.

How to claim

You can claim the CWB when you file your tax return.

Fill out and submit Schedule 6, Canada workers benefit. Enter the result from "Step 2 – Basic CWB” or “Step 3 – CWB disability supplement”, whichever applies, of your Schedule 6 on line 45300 of your return.

Claiming the disability supplement

If you have an eligible spouse and one of you is eligible for the disability tax credit, that person should claim both the basic amount and the disability supplement.

If you have an eligible spouse and both of you are eligible for the disability tax credit, only one of you can claim the basic amount. However, each of you must claim the disability supplement on a separate Schedule 6.

Advanced Canada workers benefit (ACWB) payments are sent automatically

You don't need to apply to receive the advanced payments. The CRA will determine your eligibility when you file your income tax and benefit return. If you're entitled to a CWB amount on line 45300 of your income tax and benefit return, the CRA will automatically send you payments.

To receive the advanced payments, the CRA must receive your income tax and benefit return before November 1 of the benefit period which starts in July and ends in June of the following year.