Line 45300 – Canada workers benefit (CWB)

Note: Line 45300 was line 453 before tax year 2019.

The CWB is a refundable tax credit intended to supplement the earnings of low-income workers. This benefit has two parts: a basic amount and a disability supplement. As of the 2019 tax year, you may choose to include or not include tax-exempt income when you calculate the CWB.

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 2021 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 decide who will claim the basic CWB.

If you had an eligible spouse and one of you is eligible for the disability tax credit (DTC), that person should claim the basic CWB and the CWB disability supplement.

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

Eligible spouse

An eligible spouse is a person who meets all of the following conditions:

  • They were your cohabiting spouse or common-law partner on December 31, 2021 (or, if they died after June 30, 2021, 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, 2021)

Note

You are considered to have had a cohabiting spouse or common-law partner, on December 31, 2021, if you had not been living separate and apart because of a breakdown in your marriage or common-law partnership for a period of at least 90 days, that includes December 31, 2021.

  • They were a resident of Canada throughout 2021
  • 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 they were an officer or servant of another country (such as a diplomat) residing in Canada or they were a family member who resided with such a person, or an employee of such a person at any time in the year

Eligible dependant

An eligible dependant is a person who meets all of the following conditions:

  • They were 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 a federal or provincial kinship or close relationship program 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.

  • They were under 19 years of age and lived with you on December 31, 2021 (or, if they died after June 30, 2021, they lived with you on the date of death and would have been under 19 years of age on December 31, 2021)
  • They were not eligible for the CWB for 2021

Completing your tax return

Enter on line 45300 of your return the amount calculated on Schedule 6.

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