Canada Workers Benefit Guide (CWB)

the Canada Workers Benefit (CWB) in Canada. The CWB is a refundable tax credit designed to supplement the income of the low-income workers (the "making work pay" benefit). The CWB replaced the former Working Income Tax Benefit (WITB) in 2018. For the 2025 tax year, the maximum CWB is $1,590 for the single individual (the "basic CWB amount") and $2,739 for the family (the "family CWB amount"). The disability supplement is $816 for the DTC-certified individuals (the "CWB disability supplement"). The phase-in rate is 27% — the CWB is calculated at 27% of the earned income above $3,000 (the "working income threshold"). The phase-out rate is 15% for the single individuals and 10% for the families — the CWB is reduced by 15% (or 10%) of the net income above the phase-out threshold ($24,945 for the single, $33,015 for the family in 2025). The advance CWB payments allow the eligible individuals to receive up to 50% of the estimated CWB in advance (through the CRA My Account). The CWB is available to the Canadian residents aged 19+ (or the individuals who have the spouse or the child) with the employment income of $3,000+ and the net income below $34,303 (single) or $49,954 (family) (the 2025 thresholds). The CWB is claimed on the tax return (the Schedule 6 — the "Canada Workers Benefit" schedule).

CWB Amounts (2025)

Single individual: The maximum CWB is $1,590. The CWB starts at the earned income of $3,000 (the 27% phase-in — $1 for every $3.70 of the earned income). The maximum benefit is reached at the earned income of $9,351 (the "maximum CWB threshold"). The CWB phases out at 15% of the net income above $24,945 — the CWB is fully eliminated at $34,303.
Family: The maximum CWB is $2,739. The family CWB is the sum of the couple's working income (the "family earnings"). The phase-out threshold is $33,015. The CWB phases out at 10% of the net income above $33,015 — the CWB is fully eliminated at $49,954.
Disability supplement: The maximum supplement is $816 (added to the basic CWB). The supplement is available to the DTC-certified individuals (the "CWB disability supplement"). The supplement phases out at the same rate as the basic CWB but with the higher maximum income threshold.

Eligibility Criteria

Age: The individual must be 19+ at the end of the tax year (the "CWB age requirement"). The individuals under 19 can qualify if they have the spouse or the child.
Residence: The individual must be the Canadian resident for the entire tax year (the "CWB residence requirement"). The non-residents and the deemed non-residents are not eligible.
Working income: The individual must have the earned income (the employment income, the business income, the self-employment income, or the disability benefits from the CPP/QPP) of at least $3,000 in the tax year.
Net income: The individual's net income (Line 23600) must be below $34,303 (single) or $49,954 (family). The family income is the adjusted family net income (the combined income of the taxpayer and the spouse).
Exclusions: The CWB is not available to the full-time students (for more than 13 weeks in the year, unless they have the child or the disability) and the individuals who are incarcerated for 90+ days.

Provincial & Territorial Supplements

Quebec Work Premium: The "Prime au travail" (the Quebec Work Premium) is the provincial equivalent of the CWB (a refundable tax credit for the low-income workers in Quebec). The Quebec Work Premium is up to $1,654 (single) and $2,976 (family) for the 2025 year.
BC Climate Action Tax Credit (BCCATC): A refundable tax credit for the low- and middle-income individuals in BC. The BCCATC is up to $447 (single) and $893 (family) for the 2025-26 year.
Ontario Trillium Benefit (OTB): The OTB is the combined benefit of the Ontario Energy and Property Tax Credit (OEPTC), the Northern Ontario Energy Credit (NOEC), and the Ontario Sales Tax Credit (OSTC). The OTB is not a pure work benefit but provides the income-tested support for the low-income Ontarians.

Advance CWB Payments

Advance payment: The eligible individuals can apply to receive up to 50% of the estimated CWB in advance (through the CRA My Account or the "Advance CWB" application form). The advance payments are made in the 3 quarterly instalments (July, October, January).
Reconciliation: The advance payments are reconciled on the tax return (the CRA subtracts the advance payments from the total CWB calculated on the return). If the advance payments exceed the actual CWB, the excess is repaid (the "advance repayment").

For the Disability Tax Credit (DTC) and the CWB disability supplement, see our Disability Tax Credit Guide →. For the GST/HST credit and the quarterly payments, see our GST/HST Credit Guide →.