# The Canada workers benefit

> A refundable tax credit for people working on a low income: who qualifies, the disability supplement, advance payments, and how to claim it.

- Web page: https://taxnotes.ca/guides/canada-workers-benefit/
- For: Individuals & families · Topic: Work and pay
- Last reviewed: 2026-10-10

The Canada workers benefit (CWB) is a refundable tax credit for individuals and families who work and earn a low income. You claim it on your tax return, and if you're entitled to it, the CRA also sends part of it as advance payments during the year.

The benefit has two parts: a **basic amount**, and a **disability supplement** for workers who are eligible for the disability tax credit.

## Who can get the basic amount

You may be eligible if all of these apply:

- **You have working income.** That's mainly employment income and self-employment income (profits only), plus taxable scholarships and bursaries.
- **Your net income is below the limit for your province or territory.** The limits differ for singles and families, and for residents of Quebec, Alberta and Nunavut.
- **You were a resident of Canada for the whole year.**
- **You were 19 or older on December 31**, or you lived with your spouse or common-law partner or your child.

You can't get the CWB for the year if any of these apply:

- you were a full-time student at a designated educational institution for more than 13 weeks in the year, unless you had an eligible dependant on December 31
- you were in prison or a similar institution for at least 90 days in the year
- you were exempt from Canadian tax as a diplomat or other official of another country, or as a family member or employee of one.

## Spouses and children

The CWB is worked out on family income. If you have an **eligible spouse** (your cohabiting spouse or common-law partner on December 31 who was also resident in Canada all year and isn't excluded for one of the reasons above), both of your working incomes and net incomes count. Only one of you can claim the basic amount.

An **eligible dependant** is your or your spouse's or common-law partner's child who was under 19 and lived with you on December 31, and isn't eligible for the CWB themselves. Outside Quebec, having an eligible spouse or dependant puts you in the family category. In Quebec, the categories depend on whether you have a spouse and whether you have children. Everywhere except Quebec, Alberta and Nunavut (which have different amounts), the family category has a higher maximum and a higher income limit than the single one.

## The disability supplement

You may also get the disability supplement if you're eligible for the disability tax credit, with an approved Form T2201 on file with the CRA, and your net income is below the supplement's limit for your province or territory. See [the disability tax credit](https://taxnotes.ca/guides/disability-tax-credit/) for how to apply for it.

If you have an eligible spouse and one of you is eligible for the disability tax credit, that person claims both the basic amount and the supplement. If you both are, only one of you claims the basic amount, but each of you claims your own supplement.

## How much you can get

The amount depends on your working income, adjusted family net income, family situation, province or territory, and eligibility for the disability tax credit.

The benefit builds up as your working income rises past a minimum, up to a maximum. It's then gradually reduced once your adjusted family net income passes a set level, and stops altogether above the limit. Residents of Quebec, Alberta and Nunavut have different maximums and limits.

The dollar amounts are set for each tax year. The CRA's "How much you can get" page lists the current maximums and income limits, and its child and family benefits calculator can estimate your advance payments.

## Advance payments

If you're entitled to the CWB, you get up to 50% of it in advance, through the Advanced Canada workers benefit. If you're entitled to the disability supplement, 50% of it is paid along with the basic advance.

- **You don't apply.** The CRA works out your eligibility from your return and sends the payments automatically.
- **File early enough.** The CRA has to receive your return before November 1 of the benefit period, which runs from July to the following June.
- **Three payments.** They're issued in July, October and January; the CRA's "How much you can get" page lists the exact dates. If a payment date falls on a weekend or federal statutory holiday, you're paid on the last business day before it.
- **One per couple.** Only one spouse gets the basic advance for the family: usually the one with the higher working income, or the one eligible for the disability tax credit if only one of you is.

You'll get an RC210 slip showing the advance payments you received, and you have to report them on your return (Schedule 6 accounts for them). You need to be a resident of Canada on the first day of a payment period to get that payment.

## How to claim

File your return. If you file electronically, certified tax software walks you through the claim. On a paper return, fill out Schedule 6 and enter the result on line 45300. There's a separate Schedule 6 for Quebec, Alberta and Nunavut residents.

You only get the CWB, and the advance payments, by filing a return, so file every year you're working on a low income. See [why file even with no income](https://taxnotes.ca/guides/why-file-with-no-income/).

## In short

- The CWB tops up the earnings of low-income workers; you claim it on your return.
- Up to half is paid in advance in July, October and January if your return arrives before November 1.
- The amounts and income limits are set for each tax year and differ in Quebec, Alberta and Nunavut; check the CRA's page for the current figures.

## Sources

1. [Canada workers benefit (CWB)](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-45300-canada-workers-benefit-cwb.html) (canada.ca)
2. [Canada workers benefit: Who is eligible](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-45300-canada-workers-benefit-cwb/who-is-eligible.html) (canada.ca)
3. [Canada workers benefit: How much you can get](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-45300-canada-workers-benefit-cwb/how-much-you-can-get.html) (canada.ca)
4. [Canada workers benefit: How to claim](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-45300-canada-workers-benefit-cwb/how-to-claim.html) (canada.ca)
5. [Schedule 6, Canada Workers Benefit (2025, for all except QC, AB and NU)](https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s6/5000-s6-25e.pdf) (canada.ca)
6. [5000-S6 Schedule 6 – Canada Workers Benefit (for all except QC, AB, and NU)](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/5000-s6.html) (canada.ca)

Tax figures in this guide come from the TaxNotes.ca rates tables (https://taxnotes.ca/rates/), which cite the Canada Revenue Agency and, for Quebec, Revenu Québec.

Last reviewed: October 10, 2026

How to cite: "The Canada workers benefit", TaxNotes.ca, last reviewed 2026-10-10, https://taxnotes.ca/guides/canada-workers-benefit/. For a figure or rule, also cite the official source listed above.

Licence: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). Free to share and adapt with attribution: https://taxnotes.ca/reproducing-our-content/