What is the Canada Workers Benefit?
The Canada Workers Benefit (CWB) is a refundable federal tax credit for low-income workers. It replaced the Working Income Tax Benefit in 2019 and was significantly enhanced in recent years. Because it is refundable, you receive the full credit even if it exceeds the income tax you owe — the difference comes to you as a cash refund.
A major improvement since 2023 is the advance payment system. The CRA automatically issues advance CWB payments of up to 50% of your estimated annual credit in three instalments — in January, July, and October — based on your prior year's return. You don't need to apply for advances.
Automatic advance payments since 2023If you received the CWB last year, the CRA automatically sends you advance payments this year. You receive roughly 50% of your expected annual credit spread across three instalments. The remaining amount is reconciled when you file your tax return.
2026 CWB amounts by situation
| Situation | Maximum credit | Income range for full credit | Phase-out ends at |
|---|---|---|---|
| Single individual | $1,590 | $3,000 – $24,975 | ~$35,095 |
| Family (with spouse/dependant) | $2,739 | $3,000 – $28,141 | ~$45,934 |
| Disability supplement (single) | +$784 | Requires DTC approval | ~$35,095 |
| Disability supplement (family) | +$784 | Requires DTC approval | ~$45,934 |
Who qualifies for the CWB?
To qualify for the CWB you must be a Canadian resident at the end of the tax year, be 19 years of age or older (or have a spouse/common-law partner or an eligible dependant), and have earned working income during the year.
You do not qualify if you were a full-time student for more than 13 weeks during the year and had no eligible dependant, if you were confined to a prison or similar institution for 90 or more days, or if you were exempt from tax under a tax treaty.
Working income definedWorking income includes employment income (wages and salaries), net self-employment income, and disability payments from an employer. It does not include EI benefits, social assistance, pension income, or investment income. You need at least $3,000 in working income to receive any CWB.
How to claim the CWB
Claim the CWB by completing Schedule 6 (Canada Workers Benefit) when you file your T1 personal income tax return. Most tax software automatically completes this schedule when it detects you may qualify. If you use NETFILE-certified software, the calculation is done for you.
Advance payments are automatic if you received the CWB in the prior year. If you did not receive it last year but qualify this year, you will receive the full amount as a lump sum when you file and your return is assessed.
The disability supplement
If you have an approved Disability Tax Credit (DTC) certificate, you may also qualify for the CWB disability supplement — an additional credit of up to $784 on top of your regular CWB. The DTC approval must be on file with the CRA. If you have a disability and have not applied for the DTC, applying can unlock both the disability supplement and the DTC itself.