CANADA WORKERS BENEFIT

The Canada Workers Benefit (CWB) is a refundable credit for low-income workers, designed to make work rewarding by topping up earnings. It has a basic amount and a disability supplement. It is claimed on line 45300 using Schedule 6.

ELIGIBILITY

• Resident in Canada throughout the year, and 19 or older on December 31, or living with a spouse, partner or child.

• Working income (employment and business income) of at least $3,000.

• Not eligible: full-time students enrolled for more than 13 weeks in the year (unless they have an eligible dependant), people confined to prison for 90 days or more, and people exempt from tax as diplomats.

AMOUNTS FOR 2026

• Basic amount: 27 percent of working income above $3,000, to a maximum of $1,665 for single individuals and $2,869 for families.

• Phase-out: reduced by 15 percent of adjusted net income above $27,392 (single) or $31,251 (family). For families, the secondary earner can exclude up to $16,714 of their working income.

• Disability supplement: up to $860 for a person eligible for the disability tax credit, with working income of at least $1,150; phased out above $38,495 (single) or $50,377 (family).

• Amounts differ in Quebec, Alberta and Nunavut, which have reconfigured the benefit.

ADVANCE PAYMENTS

Since July 2023, eligible workers automatically receive half of their expected CWB in three advance payments (July, October and January) based on the previous year's return. The remaining half is received when the next return is filed. Advance payments are shown on an RC210 slip and must be reconciled on the return.

FAMILY CLAIMS

Only one spouse or partner can claim the basic amount for the family, but each eligible spouse can claim the disability supplement.