Line 45300 – Canada workers benefit (CWB)

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.

To find out if you can claim the CWB, see Schedule 6, Canada Workers Benefit.

If you had an eligible spouse, you can choose who will claim the basic amount for the CWB regardless of who received the RC210 slip for the basic amount.

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:


You are considered to have had a cohabiting spouse or common-law partner, on December 31, 2023, 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, 2023.

Eligible dependant

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


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.

For more information, see Canada workers benefit (CWB)

Completing your tax return

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

Forms and publications

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