Canada workers benefit – Eligibility

Eligibility

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
• 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

For CWB purposes, an eligible spouse:

• lives with you as your spouse or common-law partner on December 31
• is a resident of Canada throughout the year

Your spouse or common-law partner is not an eligible spouse for the CWB purposes, if they:

• 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

For CWB purposes, an eligible dependant:

• is your or your spouse's or common-law partner's child
• is under 19 years of age and lives with you on December 31
• is not eligible for the CWB

Disability supplement

You may be eligible for the disability supplement if:

• 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