The Canada Workers Benefit (CWB): who qualifies, how much it pays for 2025 and 2026, and how to claim it

The Canada Workers Benefit (CWB) is a refundable tax credit worth up to $1,633 for a single person and $2,813 for a family for 2025, and up to $1,665 and $2,869 for 2026. You claim it on line 45300 of your tax return using Schedule 6, and it's paid to you even if you owe no tax. Roughly half of it can be paid in advance, in three instalments in July, October and January. For 2025, the basic amount disappears completely if your adjusted net income is over $37,742 for a single person or $49,393 for a family.

Who qualifies for the Canada Workers Benefit?

You qualify for the basic amount if you meet all of these conditions:

• You have working income, and your net income is below the limit for your province.
• You were resident in Canada throughout the year.
• You were 19 or older on 31 December, or you live with your spouse or common-law partner or with your child.

You don't qualify if:

• 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 31 December.
• You were confined to a prison or similar institution for 90 days or more during the year.
• You were a diplomat, or a family member of an employee of a foreign government who doesn't pay tax in Canada.

An important note for newcomers: the "resident in Canada throughout the year" rule means the year you arrived usually doesn't count. If you arrived in mid-2025, for example, your eligibility effectively starts with 2026, and you claim it on your 2026 return, filed in spring 2027. Even so, filing your first tax return is still essential for other benefits such as the groceries and essentials benefit.

Canada Workers Benefit amounts for 2025 and 2026

The 2026 figures are the Canada Revenue Agency's (CRA) amounts after a 2% inflation adjustment. These amounts don't apply to residents of Quebec, Alberta and Nunavut, each of which has its own table, as explained below.

How the amount is calculated: three worked examples

The 2025 Schedule 6 (outside Quebec, Alberta and Nunavut) calculates the amount in two stages:

1. Phase-in: 27% of working income above $3,000, until you reach the maximum.
2. Reduction: 15% is deducted for every dollar of adjusted net income above the reduction threshold.

Example 1: a single person worked part-time and earned $7,000 in 2025. The calculation: ($7,000 − $3,000) × 27% = $1,080. Their income is below $26,855, so there's no reduction.

Example 2: a single person whose working income and adjusted net income are both $30,000 in 2025. They reach the $1,633 maximum, then this is deducted: ($30,000 − $26,855) × 15% = $471.75. Their benefit is about $1,161.

Example 3: a couple with a child whose family working income is $12,000 in 2025, which is also their adjusted net income. The calculation: ($12,000 − $3,000) × 27% = $2,430. That's below the family maximum of $2,813, and their income is below $30,639, so the benefit is $2,430, claimed by one of the spouses.

To work out your net income after deductions, use the net salary calculator and read our gross versus net salary guide. If you earn minimum wage, check the minimum wage in your province.

The disability supplement: an extra amount if you have a DTC certificate

On top of the basic amount, there's a disability supplement worth up to $843 for 2025 and $860 for 2026. To get it, the CRA must have an approved Form T2201 (Disability Tax Credit Certificate) on file for you, and your income must be below the limit.

If one spouse is eligible for the disability tax credit, that spouse claims both the basic amount and the supplement. If both are eligible, only one claims the basic amount, and each completes a separate Schedule 6 for the supplement.

Advance payments (ACWB): half the benefit before tax time

You don't need to apply for advance payments. The CRA calculates them automatically from your tax return and pays about 50% of your expected benefit in three instalments. The official 2026 dates:

• The key deadline: to get the payments, the CRA must receive your return before 1 November of the payment period, which runs from July to June.
• Families: payments go to only one spouse, usually the one with the higher working income.
• Reconciliation: you receive an RC210 slip showing what you were paid in advance. You enter it on line 41500 of your next return, and it's deducted from your final benefit.

How to claim the benefit on your tax return, step by step

1. File online with certified tax software. The software completes Schedule 6 as you answer its questions.
2. Or complete the paper schedule and carry the result to line 45300.
3. For couples: only one of you claims the family's basic amount. If you both received advance payments, the spouse who claims the benefit enters the amounts from both RC210 slips.
4. Keep proof of your working income: your T4 slip, or your self-employment records.

If your situation is complicated, for example you have both self-employment and a salary, or this is your first full year in Canada, get help from an accountant in the accountants directory. This guide is general information, not tax advice.

Common mistakes that cost you the benefit or reduce it

• Not filing a return at all. The benefit can only be claimed through a tax return. Many people on low incomes don't file because they owe no tax, and lose this benefit and others along with it.
• Filing after 1 November. You won't lose the benefit itself, but you lose the advance payments for that period and wait until your return is assessed.
• Both spouses claiming the basic amount. Only one of you can claim it, so agree who will before either of you files.
• Forgetting to report advance payments. What you received in advance must appear on line 41500, or the CRA will ask you to pay it back later.
• Studying full-time for more than 13 weeks. If you plan to study full-time, work out the effect on the benefit before you enrol.

If you find out you were eligible in an earlier year and didn't claim it, you can ask the CRA to adjust that return through your online My Account.

Quebec, Alberta and Nunavut: different rules

Residents of these three provinces and territories use their own version of the schedule: 5005-S6 for Quebec, 5009-S6 for Alberta and 5014-S6 for Nunavut. The maximum basic amount and disability supplement there differ from the figures above. If you live in one of them, use your province's version in your tax software.

In Quebec specifically, alongside the federal benefit there is the provincial work premium (prime au travail), run by Revenu Québec and claimed on your provincial tax return. Check its conditions and amounts on Revenu Québec's website; details about the province are on our Quebec page.

Frequently asked questions

Do I get the benefit if I don't owe any tax?

Yes. It's a refundable credit, which means it's paid to you even if your tax is zero, as long as you file a return and claim it.

I'm an international student working part-time. Do I qualify?

If you were enrolled as a full-time student for more than 13 weeks in the year, you don't qualify, unless you had an eligible dependant on 31 December. You must also have been resident in Canada throughout the year.

I got married this year. Do we claim it together?

Your family status is based on your situation on 31 December. One of you claims the family's basic amount, based on your combined adjusted net income.

My advance payments stopped. Why?

The most common reason is that the CRA didn't receive your return before 1 November. The only life events that change payments during the period are death, imprisonment or leaving Canada.

Does the benefit affect the Canada child benefit or Employment Insurance?

It's calculated separately on your return. Each other benefit has its own rules: the Canada child benefit depends on adjusted family net income, and Employment Insurance (EI) has its own insured-hours requirements. If you're not sure how a particular type of income is counted, ask an accountant or call the CRA.

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