Canada Workers Benefit (2025 Tax Year, Paid Through 2026)

The Canada Workers Benefit (CWB) is a refundable tax credit for low- to modest-income workers. For the 2025 tax year (claimed when you file your 2025 return in spring 2026 and paid in advance through 2026), the maximum basic amount is $1,633 for singles and $2,813 for families. An additional disability supplement of up to $843 is available for workers eligible for the Disability Tax Credit. The benefit is paid in two ways: as a refundable credit on your tax return, and in advance through quarterly Advanced Canada Workers Benefit (ACWB) payments.

CWB maximum amounts (2025 tax year, paid through 2026)

Quebec, Nunavut, and Alberta use province-specific configurations under a separate CRA-approved structure, so the maximum amounts and phase-out thresholds differ in those jurisdictions. The 2026 tax-year amounts are indexed and will be confirmed by CRA later in 2026 — the numbers above are the most current published values (2025 tax year, used for 2026 advance payments). Confirm with CRA before relying on a specific number.

Eligibility

You qualify for the basic CWB for the 2025 tax year (the most recent year with confirmed amounts) if you meet all of the following:

• Earn working income (employment or self-employment) during the year
• Were a Canadian resident throughout the year
• Are 19 or older at year-end, or live with a spouse, common-law partner, or eligible dependant
• Are not enrolled as a full-time student for more than 13 weeks (unless you have an eligible dependant)
• Are not in prison for 90 days or more during the year
• Adjusted net income is below the phase-out ceiling for your family situation

The disability supplement requires that you (or your spouse for a family CWB) are eligible for the Disability Tax Credit and have working income above $1,150.

How CWB is calculated

The benefit increases as working income rises (to encourage labour participation), maxes out at a plateau, then phases out as adjusted net family income rises. The mechanics:

1. Phase-in: 27% of working income above $3,000, until you reach the maximum ($1,633 single or $2,813 family).
2. Plateau: You receive the maximum until adjusted net family income reaches the phase-out threshold.
3. Phase-out: 12% reduction on every dollar of adjusted net income above the threshold, until the benefit reaches zero.

The disability supplement layers on top with its own phase-in (27% of working income above $1,150 up to $843) and phase-out tied to the household’s adjusted net income.

Advance payments (ACWB)

If CRA expects you to qualify based on your prior-year return, you automatically receive 50% of the projected CWB in three advance instalments — you do not need to apply.

ACWB advance payments follow CRA’s standard quarterly schedule: July 12, October 11, and January 10 each year. When these dates fall on a weekend or statutory holiday, CRA issues the payment on the prior business day. Confirm the exact 2026 payment dates on your CRA My Account before relying on a specific calendar date.

The remaining 50% (or any top-up if the advance underestimated your entitlement) arrives as a refund when you file your tax return.

Worked example

Marcus is a single Ontario worker, no dependants, earning $25,000 from employment for the 2025 tax year (claimed when filing his 2025 return in 2026).

If Marcus also qualifies for the disability supplement, add up to $843 on top, paid through the same schedule.

Two situations to optimize for

1. Working income just above $3,000. The phase-in slope is steep (27 cents per dollar). If your working income is $5,000, you only get $540 of CWB. Increasing working income to the plateau level recovers up to $1,000+ more in benefit.
2. Income near the phase-out threshold. The phase-out is 12 cents per dollar. RRSP contributions reduce adjusted net income dollar for dollar, which can recover $0.12 per dollar of CWB plus your marginal tax rate.