Canada Workers Benefit (CWB): Guide, Eligibility & How to Claim

The Canada Workers Benefit (CWB) is a refundable tax credit designed to supplement the earnings of low- and modest-income workers across Canada. This guide explains who qualifies, how much you can get, how to claim, and province/territory-specific details for 2024 tax returns.

What is the Canada Workers Benefit?

The Canada Workers Benefit (CWB) helps make work pay for lower-income Canadians. It consists of two parts:

Basic Amount — for eligible low-income workers
Disability Supplement — for eligible workers with a recognized disability

It is refundable, meaning you can receive it even if you owe no tax. The CWB replaced the Working Income Tax Benefit (WITB) in 2019, with higher payment amounts and expanded eligibility.

Who is Eligible for the CWB?

You must be a resident of Canada throughout the year.
You are at least 19 years old on December 31, or living with a spouse/common-law partner or child.
You (and your spouse/partner, if applicable) have working income from employment or self-employment.
Your adjusted family net income is below the CWB cutoff for your situation (see below).
You are not a full-time student (unless you have an eligible dependent).
You are not confined to a prison or similar institution for 90+ days in the year.

Tip: Eligibility and maximum amounts vary slightly by province/territory (see links below for more details).

How Much Can You Get?

The CWB consists of a basic amount and, if applicable, a disability supplement. Maximum amounts (2024 tax year):

Basic CWB: Up to $1,518 for individuals, $2,616 for families (couples or single parents)
Disability Supplement: Up to $784 per eligible person

The benefit amount decreases as your income rises above a certain threshold. Each province/territory has slightly different phase-out ranges. For many, the benefit is fully phased out at around $33,000-$42,000 for individuals or $43,000-$56,000 for families (varies).

How to Claim the Canada Workers Benefit

File your personal income tax return (T1) for the year.
Complete Schedule 6, Canada Workers Benefit, in your tax return (paper or NETFILE software).
If eligible for the disability supplement, complete the relevant section on Schedule 6.
If you want to receive advance payments for next year, complete Form RC201.

Most tax software automatically calculates and fills out Schedule 6 if you are eligible. If you use a preparer, ask them about your CWB eligibility.

Calculation Example

Example: Jane is single, lives in Alberta, and had $22,000 in working income. Her net income is $21,000. She is not eligible for the disability supplement.

Jane's income is below the phase-out threshold, so she gets the maximum base CWB (Alberta: $1,518).
If her income were $27,000, her CWB would be reduced based on the phase-out formula (see Schedule 6 instructions for details).

For couples, the calculation uses combined net income.

Documentation and Tips

Keep your T4 slips (employment), T5s, and income records.
If claiming the disability supplement, ensure your Disability Tax Credit (DTC) is approved by the CRA.
If audited, be prepared to provide proof of income and residency.

Province/Territory-Specific Information

Each province and territory has slightly different CWB thresholds and rates. Find details for your region:

FAQs: Canada Workers Benefit

Can you get the CWB if you are self-employed?: Yes. Self-employment income counts as working income for CWB calculation, as long as you meet the other requirements.
How do advance payments of the CWB work?: You can apply for quarterly advance payments using CRA Form RC201. The total advance is usually 50% of your estimated annual CWB.
I claimed the Disability Tax Credit. Do I automatically get the CWB disability supplement?: No, you must also meet the CWB requirements and fill out the relevant section on Schedule 6.
Does the CWB affect other benefits?: The CWB may affect provincial/territorial income-tested benefits, but does not reduce your GST/HST credit, Canada Child Benefit, or Old Age Security.