The Canada Workers Benefit (CWB) is a refundable tax credit for low-income working Canadians. It consists of a basic amount and a disability supplement, both subject to income-based phase-in and phase-out thresholds that vary by province and territory. The CWB replaced the Working Income Tax Benefit (WITB) in 2019. Since 2023, eligible Canadians receive advance payments automatically — 50% of the previous year’s benefit, distributed in three instalments in July, October, and January.
Quick Answer
For 2025, the maximum basic CWB for a single individual is $1,590 and for a family is $2,739. The disability supplement adds up to $784 for individuals and families. Benefits begin phasing in at $3,000 of earned income (10% rate) and phase out starting at $24,975 for single individuals or $28,611 for families, reducing at 15 cents per dollar of net income above the threshold.
How the CWB Is Calculated
The CWB has two components:
Basic amount: Phases in at 10% of earned income above $3,000, up to the maximum. Phase-out begins when net income exceeds the upper threshold for your province and family status.
Disability supplement: Available if you or your spouse/common-law partner is eligible for the Disability Tax Credit (DTC). The supplement has its own phase-in and phase-out schedule.
The net CWB = basic amount + disability supplement – phase-out reduction. If the result is negative, the benefit is nil.
2025 Thresholds and Maximums
| Status |
Maximum Basic |
Phase-out Starts |
Phase-out Rate |
| Single individual |
$1,590 |
$24,975 |
15% |
| Family |
$2,739 |
$28,611 |
15% |
| Disability supplement |
$784 |
$35,098 (single) / $45,932 (family) |
7.5% |
Source: CRA Schedule 6, 2025 tax year.
Advance CWB Payments
Since July 2023, CRA automatically issues advance CWB payments to Canadians who received the CWB the prior year. The advance is 50% of the estimated benefit, split into three equal payments. You do not need to apply — CRA calculates it from your prior-year return. If your advance payments exceed your actual 2025 CWB entitlement, CRA will recover the difference on your 2025 tax return.
Who Qualifies
To claim the CWB for 2025:
– Canadian resident throughout the year
– 19 years of age or older on December 31, 2025 (or have an eligible spouse or dependant)
– Net earned income above $3,000
– Not a full-time student for more than 13 weeks in the year (unless you have an eligible dependant)
– Not confined to a prison or similar institution for 90 days or more
Earned income includes employment income, net self-employment income, and maternity and parental benefits. It excludes investment income, rental income, and most government benefits.
Verified Against Source
CWB rates and thresholds are set annually by the Department of Finance. The amounts on this page reflect Schedule 6 of the 2025 T1 General return (CRA publication T4032). Provincial CWB supplements exist in Alberta, British Columbia, and Quebec — the calculator applies the federal basic amount only. Use your province-specific Schedule 6 for regional adjustments.
Source: CRA, Canada Workers Benefit (CWB) — canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html
Edge Cases
Quebec residents: Quebec administers a parallel benefit (Prime au travail) and the federal CWB interacts with provincial credits — the net benefit differs from other provinces.
Self-employed: Net self-employment income (after deductions) counts as earned income. Business losses reduce your CWB-eligible income.
Spouse with higher income: Only one CWB claim per family unit. If one spouse is claimed as a family, the family thresholds apply.
Advance repayment: If your circumstances change (income rises, marital status changes), advance payments may exceed your actual entitlement and become a balance owing on your T1.
Frequently asked questions
- What is the Canada Workers Benefit?
- The Canada Workers Benefit (CWB) is a refundable federal tax credit for low-income working Canadians. It has a basic amount (up to $1,590 for individuals, $2,739 for families in 2025) and a disability supplement (up to $784). Being refundable means you receive the credit even if it exceeds the tax you owe.
How much is the CWB for 2025?
The maximum basic CWB is $1,590 for a single individual and $2,739 for a family in 2025. The disability supplement adds up to $784. Actual amounts depend on earned income, net income, family status, and province.
What income qualifies for the CWB?
Earned income for CWB purposes includes employment income, net self-employment income, and maternity and parental benefits. It excludes investment income, rental income, pensions, and most government transfers. The phase-in begins at $3,000 of earned income.
Do I need to apply for the CWB advance payments?
No. Since July 2023, CRA automatically sends advance CWB payments to those who received the CWB in the prior tax year. The advance equals 50% of the prior year's benefit, paid in three instalments. You claim the actual CWB on your T1 return and reconcile any advances received.
At what income does the CWB start to phase out?
For 2025, the basic CWB starts to phase out when net income exceeds $24,975 for a single individual or $28,611 for a family, reducing at 15 cents per dollar above the threshold. The disability supplement phases out at $35,098 (individuals) or $45,932 (families) at 7.5%.
Can students claim the CWB?
Full-time students enrolled for more than 13 weeks during the year cannot claim the CWB unless they have an eligible dependant (child under 19 who lived with them). Part-time students who do not exceed the 13-week threshold may qualify.
Does the CWB apply in Quebec?
Quebec residents may claim the federal CWB, but Quebec also has a parallel provincial benefit (Prime au travail) administered by Revenu Quebec. The combined federal/provincial benefit differs from other provinces. Quebec has its own phase-in and phase-out rates set on Schedule Q.
What happens if my advance CWB was too high?
If your actual 2025 CWB entitlement is less than the advance payments CRA issued, the difference becomes a balance owing on your 2025 T1 return. CRA will include the repayment amount on your Notice of Assessment. If you expect your income to rise significantly, you can ask CRA to stop advance payments.
Can I claim the CWB if I am self-employed?
Yes. Net self-employment income (line 13500 of the T1, after deductions) counts as earned income for CWB purposes. Business losses reduce your earned income, which may reduce or eliminate the benefit.
What is the CWB disability supplement?
The disability supplement is an additional CWB amount for individuals or families where the claimant or their spouse/common-law partner is eligible for the Disability Tax Credit (DTC). For 2025 the maximum supplement is $784. It has its own phase-out starting at $35,098 (single) or $45,932 (family).
Is the CWB the same as WITB?
The CWB replaced the Working Income Tax Benefit (WITB) effective for the 2019 tax year. The CWB has higher maximum amounts, broader eligibility, and the advance payment system introduced in 2023. WITB is no longer in effect.
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Frequently asked questions
- What is the Canada Workers Benefit?
- The Canada Workers Benefit (CWB) is a refundable federal tax credit for low-income working Canadians. It has a basic amount (up to $1,590 for individuals, $2,739 for families in 2025) and a disability supplement (up to $784). Being refundable means you receive the credit even if it exceeds the tax you owe.
- How much is the CWB for 2025?
- The maximum basic CWB is $1,590 for a single individual and $2,739 for a family in 2025. The disability supplement adds up to $784. Actual amounts depend on earned income, net income, family status, and province.
- What income qualifies for the CWB?
- Earned income for CWB purposes includes employment income, net self-employment income, and maternity and parental benefits. It excludes investment income, rental income, pensions, and most government transfers. The phase-in begins at $3,000 of earned income.
- Do I need to apply for the CWB advance payments?
- No. Since July 2023, CRA automatically sends advance CWB payments to those who received the CWB in the prior tax year. The advance equals 50% of the prior year's benefit, paid in three instalments. You claim the actual CWB on your T1 return and reconcile any advances received.
- At what income does the CWB start to phase out?
- For 2025, the basic CWB starts to phase out when net income exceeds $24,975 for a single individual or $28,611 for a family, reducing at 15 cents per dollar above the threshold. The disability supplement phases out at $35,098 (individuals) or $45,932 (families) at 7.5%.
- Can students claim the CWB?
- Full-time students enrolled for more than 13 weeks during the year cannot claim the CWB unless they have an eligible dependant (child under 19 who lived with them). Part-time students who do not exceed the 13-week threshold may qualify.
- Does the CWB apply in Quebec?
- Quebec residents may claim the federal CWB, but Quebec also has a parallel provincial benefit (Prime au travail) administered by Revenu Quebec. The combined federal/provincial benefit differs from other provinces. Quebec has its own phase-in and phase-out rates set on Schedule Q.
- What happens if my advance CWB was too high?
- If your actual 2025 CWB entitlement is less than the advance payments CRA issued, the difference becomes a balance owing on your 2025 T1 return. CRA will include the repayment amount on your Notice of Assessment. If you expect your income to rise significantly, you can ask CRA to stop advance payments.
- Can I claim the CWB if I am self-employed?
- Yes. Net self-employment income (line 13500 of the T1, after deductions) counts as earned income for CWB purposes. Business losses reduce your earned income, which may reduce or eliminate the benefit.
- What is the CWB disability supplement?
- The disability supplement is an additional CWB amount for individuals or families where the claimant or their spouse/common-law partner is eligible for the Disability Tax Credit (DTC). For 2025 the maximum supplement is $784. It has its own phase-out starting at $35,098 (single) or $45,932 (family).
- Is the CWB the same as WITB?
- The CWB replaced the Working Income Tax Benefit (WITB) effective for the 2019 tax year. The CWB has higher maximum amounts, broader eligibility, and the advance payment system introduced in 2023. WITB is no longer in effect.