Canada workers benefit (CWB)

Who it is for

The CWB supports people in the workforce whose income is low. You generally need working income, to be a resident of Canada throughout the year, and to be 19 or older on December 31 or live with a spouse, partner or child. Full-time students for more than 13 weeks of the year are generally excluded unless they have an eligible dependant on December 31, and so are people in prison for 90 days or more.

Because it is refundable, you receive the amount even if you owe no tax. It is also separate from the CCB: the CCB is paid for children regardless of work, while the CWB depends on earning working income.

Amounts and income limits for Ontario residents

For the 2025 tax year, filed in 2026, the maximum basic amount outside Alberta, Quebec and Nunavut is $1,633 for a single person and $2,813 for a family. A single person’s benefit starts to shrink once adjusted net income passes $26,855 and ends at $37,742. For families it shrinks above $30,639 and ends at $49,393. A disability supplement of up to $843 may be available if you are approved for the disability tax credit.

As an illustration, a single person with adjusted net income of $20,000 is below the point where the reduction starts, so income-based reduction is not the limiting factor. Someone at $30,000 is in the reduction range and receives less. Check the CRA’s tables for the current year, because the figures are reset for each tax year.

Claiming it and advance payments

File electronically and certified software prompts for the claim, or attach Schedule 6 to a paper return. If you are entitled, up to 50% is paid automatically in three advance payments, in July, October and January, without a separate application. The CRA must receive your return before November 1 of the benefit period for these to be issued. Changes such as a move or a new dependant do not alter advance payments unless you ask for a reassessment and the amount changes.

For couples only one spouse receives the basic advance payment, generally the one with the higher working income. If one spouse is eligible for the disability tax credit, that spouse receives the family payment.

What to discuss with your accountant

Bring all income slips and records of self-employment income, since both count toward working income. Ask whether an RRSP deduction or other planning changes adjusted net income enough to move you within the phase-out range. Discuss the disability tax credit if it may apply, and confirm your marital status and dependants on December 31 are reported correctly.