The Canada Workers Benefit (CWB) is a refundable tax credit for low-to-moderate-income Canadians who are employed or self-employed. For 2025 tax year (paid in 2026), the maximum basic CWB is $1,518 for individuals and $2,616 for families — money you receive directly from the CRA even if you owe no tax. An additional disability supplement of up to $784 is available to CWB recipients who are also eligible for the Disability Tax Credit.
Quick answer: The CWB is automatically calculated when you file your T1 return on Schedule 6. You do not need to apply separately. Advance payments (ACWB) are sent in July, October, and January so you do not have to wait until tax season to receive the benefit.
Canada Workers Benefit Amounts 2026
| Category | Maximum Basic Amount | Disability Supplement | Maximum Total |
|---|---|---|---|
| Single individual (no spouse/dependants) | $1,518 | $784 | $2,302 |
| Family (with spouse/common-law partner or dependant) | $2,616 | $784 | $3,400 |
Amounts are indexed to inflation and may increase annually. Figures above reflect the 2024 benefit year amounts; 2025 year amounts are typically confirmed when CRA releases the new T1 forms.
Phaseout Thresholds: How Income Reduces the CWB
The CWB begins to phase out once your adjusted net income exceeds the thresholds below. The reduction rate is 15 cents for every dollar above the threshold.
| Filing Status | Phaseout Starts | Approximate Full Phaseout |
|---|---|---|
| Individual (no spouse/dependants) | $24,975 net income | ~$35,095 |
| Family (with spouse or dependants) | $28,451 net income | ~$45,891 |
Secondary earner exemption: Families can exclude up to $15,905 of the lower-earning partner’s income from the calculation — an important break for dual-income households near the threshold.
Working income threshold: You must have at least $3,000 in working income (wages, self-employment income) to claim any CWB.
Worked Example: Single Worker
Linda is single, 28 years old, and earns $30,000 from part-time retail work in 2025. Her adjusted net income is also $30,000.
- Maximum basic CWB: $1,518
- Income above threshold: $30,000 − $24,975 = $5,025
- Reduction: $5,025 × 15% = $753.75
- Linda’s CWB: $1,518 − $753.75 = $764.25
Linda will receive $764.25 as a refundable credit — even if she owes no tax. In advance payments, she would receive roughly 50% split across three payments during the year.
How Advance Canada Workers Benefit (ACWB) Payments Work
The CRA sends Advance Canada Workers Benefit (ACWB) payments automatically to eligible individuals who filed a tax return. The advance equals approximately 50% of your estimated CWB, sent in three instalments:
| Payment | Approximate Date |
|---|---|
| First advance | Mid-July |
| Second advance | Mid-October |
| Third advance | Mid-January |
The remaining balance is paid when you file your tax return for the year. If you received more in advance than you were entitled to, the difference is recovered from your tax refund or added to taxes owing — so it is important to update your return promptly if your income changes significantly.
To receive ACWB: You must have filed a tax return in the previous year and been eligible for the CWB. No separate application is needed.
Eligibility Rules in Detail
To qualify for the Canada Workers Benefit, you must:
- Be a Canadian resident throughout the tax year
- Be at least 19 years old at December 31, OR have a spouse/common-law partner or dependant child
- Earn working income — wages, salaries, tips, self-employment income (net of expenses)
- Have adjusted net income below the phaseout threshold
Who Is NOT Eligible
- Full-time students enrolled for more than 13 weeks in a year who do not have a dependant — they are excluded even if they have working income
- Individuals in prison for 90+ days during the year
- Non-residents and deemed non-residents of Canada
Disability Supplement
If you qualify for the Disability Tax Credit (DTC) and are otherwise eligible for the CWB, you may also receive the CWB disability supplement — worth up to $784 in addition to the basic amount. The supplement phases out separately at 7.5% of adjusted net income above $36,748 (individual) or the family threshold.
To claim the disability supplement, you must have an approved T2201 form (Disability Tax Credit Certificate) on file with the CRA. Learn more in our guide to the Disability Tax Credit (Canada).
CWB Across Provinces and Territories
The federal CWB is supplemented by provincial/territorial top-up amounts in some jurisdictions. Quebec administers its own working income tax benefit (the Work Premium — Prime au travail) separately through Revenu Québec. Quebec residents claim a reduced federal CWB and the provincial version on their provincial return.
Other provinces (British Columbia, Alberta, Ontario, etc.) follow the federal CWB rules without a separate provincial version, though some may provide their own low-income credits separately.
How to Claim the CWB on Your Tax Return
- Complete Schedule 6 — Canada Workers Benefit as part of your T1 return
- Report your working income on line 1 of Schedule 6
- Report your adjusted net income on line 2
- The schedule calculates your basic benefit and disability supplement automatically
- The total CWB flows to line 45300 of your T1 as a refundable credit
If you used tax software (TurboTax, SimpleTax, H&R Block Canada), the software completes Schedule 6 automatically once you enter your employment and self-employment income.
Missed a Prior Year?
If you were eligible for the CWB in a prior year and did not claim it, file a T1 adjustment request (Form T1-ADJ) or use the CRA My Account tool for online adjustments. You can generally request adjustments for the past 10 years.
Related Canada Tax and Benefits Resources
- GST/HST Credit 2026 — quarterly refundable credit for low-income Canadians
- Canada Child Benefit (CCB) — tax-free monthly benefit for families with children
- RRSP Contribution Limits 2026 — reduce net income and increase CWB entitlement
- Canadian Government Benefits Guide — complete overview of federal benefits
- CA Taxes Hub — all Canadian tax guides
The Canada Workers Benefit provides meaningful support to lower-income workers. If your income is near the thresholds, making RRSP contributions can reduce your adjusted net income — potentially increasing your CWB entitlement while also building retirement savings.
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