The Canada Workers Benefit (CWB) is a refundable tax credit that helps low-income workers and families.

The CWB consists of two parts: the reference amount and the disability supplement. You can apply for the CWB when you file your taxes. Eligible individuals and families can get half of the CWB up front instead of waiting for tax time.

Eligibility

You are eligible for the Canada Worker’s Benefit (CWB) if:

• Earn income from work
• You are a permanent resident of Canada
• You were 19 or older on December 31, or living with your spouse, common-law partner, or children

You do not qualify for the CWB if:

• Be enrolled as a full-time student at an accredited educational institution for more than 13 weeks per year, unless you have a qualifying dependent as of December 31
• Incarcerated in a prison or similar facility for at least 90 days a year
• You do not pay taxes in Canada because you are an official or servant of another country, such as a diplomat, or because you are a family member or employee of that person

For CWB purposes, an eligible spouse:

• Lives with you as a spouse or partner since December 31
• You are a permanent resident of Canada
• Your spouse or domestic partner is not an eligible spouse for CWB purposes if:

Be registered as a full-time student at an accredited institution for more than 13 weeks per year, unless you have an eligible dependent before December 31.

Incarcerated in a prison or similar facility for at least 90 days a year

You do not pay taxes in Canada because you are an official or servant of another country, such as a diplomat, or because you are a family member or employee of that person

Disability supplement

You may qualify for a disability supplement if:

• You are eligible for a disability tax credit and have a Form T2201, Approved Disability Tax Credit Certificate, filed with the Internal Revenue Service of Canada.

The maximum basic amount is:

• $1,381 for singles

The amount will gradually decrease if your adjusted net income is greater than $13,064. No principal is paid if adjusted net income is greater than $24,573.

• $2,379 per family

The amount will gradually decrease if your family’s net income exceeds $17,348. No principal is paid if your family’s adjusted net income is greater than $37,173.

The maximum CWB amount varies for Quebec residents.

The maximum amount of the disability supplement is:

• $713 per person

The ACT disability supplement will be waived if your adjusted net income is greater than $24,569. No disability supplement is paid if your net adjusted income is greater than $30,511.

• $713 per family

The CWB Disability Supplement will be waived if your family’s net adjusted income exceeds $37,176. No disability supplement is paid if one spouse qualifies for a disability tax credit and adjusted net family income is greater than $43,118, or if both spouses qualify to claim the disability tax deduction and adjusted net family income is greater than $49,060.

The maximum amount of a disability benefit varies for Quebec residents.

How does the Canada Revenue Agency calculate the amount of your payment?

Canada Revenue Agency uses all of the following information for your CWB account:

• Marital status – eligible spouse
• Province or territory of residence
• Earned Work Income
• Adjusted net household income
• Eligible dependents
• Eligible for the disability tax deduction

You can calculate your CWB using a spreadsheet for your county of residence. Or you can estimate your amount using the Child and Family Allowance Calculator.