Line 45300 – Canada workers benefit (CWB)
Note: Line 45300 was line 453 before tax year 2019.
The CWB is an enhanced, more accessible, refundable tax credit, that is intended to supplement the earnings of low-income workers. As of the 2020 tax year, you may choose to include or not include tax-exempt income when you calculate the CWB. The benefit has two parts: a basic amount and a disability supplement.
To find out if you can claim the CWB, see Schedule 6, Canada Workers Benefit.
If you had an eligible spouse, only one of you can claim the basic CWB.
The person who received the CWB advance payments for 2020 is the person who must claim the basic CWB for the year.
If you had an eligible dependant, only one person can claim the basic CWB for that eligible dependant. If you cannot decide who will claim the basic CWB when you have an eligible spouse or an eligible dependant, the Canada Revenue Agency will designate who will claim the basic CWB.
If you had an eligible spouse and one of you is eligible for the disability tax credit, that person should claim both the basic CWB and the CWB disability supplement.
If you had an eligible spouse and both of you are eligible for the disability tax credit, only one of you can claim the basic CWB. However, each of you must claim the CWB disability supplement on a separate Schedule 6.
For the purpose of the CWB, an eligible spouse is a person who meets all the following conditions:
- They were your cohabiting spouse or common-law partner on December 31, 2020
- They were a resident of Canada throughout 2020
- They were not enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year, unless they had an eligible dependant at the end of the year
- They were not confined to a prison or similar institution for a period of at least 90 days during the year
- They were not exempt from income tax in Canada for a period in the year when the person was an officer or servant of another country, such as a diplomat, or a family member who resided with such a person, or an employee of such a person at any time in the year
For the purpose of the CWB, an eligible dependant is a person who meets all the following conditions:
- They were your or your spouse's or common-law partner's child
- They were under 19 years of age and lived with you on December 31, 2020
- They were not eligible for the CWB for 2020
For more information, see Canada workers benefit (CWB) or Form RC201, Canada Workers Benefit Advance Payments Application for 2021.
Completing your tax return
Claim on line 45300 the amount calculated on Schedule 6.
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