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.

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.

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.

Canada Workers Benefit (CWB) Calculator 2025

Estimate your Canada Workers Benefit, a refundable tax credit for low-income workers. Includes disability supplement and family variations.

Reviewed by Canadian Money Help Editorial Updated April 25, 2026 Source CRA — Canada Workers Benefit

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What this result means

This calculation shows the Canada Workers Benefit (CWB) refundable tax credit, including the basic amount and the disability supplement where applicable, for the tax year entered. The credit is based on working income (employment plus self-employment income subject to specific CRA rules) and net income, with phase-out thresholds that vary by family type and province. The credit is claimed on Schedule 6 of the T1 return; advance payments equal to up to 50% of the prior year's CWB are issued automatically through the Advanced Canada Workers Benefit.

Practical options to consider

Confirm working-income vs net-income figures

The CWB phase-in is based on working income (employment plus specific self-employment income net of certain deductions, per CRA rules) above a threshold; the phase-out is based on adjusted family net income. A self-employed return often misclassifies the working-income figure if all CCA, RRSP deductions, and employment expenses are not separated correctly. CRA's CWB calculation sheet on the T1 package shows the figures used.
Open the CWB Calculator →
Claim the disability supplement with a valid DTC

The CWB disability supplement requires the qualifying individual to have an approved Disability Tax Credit (Form T2201 on file at CRA) for the year. The supplement is in addition to the basic CWB amount and has its own phase-out. Couples where both spouses qualify for the disability supplement claim it on each spouse's Schedule 6.
Open the DTC Calculator →
Claim the credit on Schedule 6 of the T1

The CWB is claimed on Schedule 6 with the T1 return. Tax software calculates the basic and disability amounts automatically when the eligibility checkboxes are completed; a paper return uses the worksheets in the T1 General package. The credit is refundable, meaning it is paid even if no tax is owing.
Read the CWB rules article →
Track the Advanced CWB quarterly payments

Up to 50% of the prior year's CWB is paid in advance through the Advanced Canada Workers Benefit, issued in July, October, and January (three quarterly payments). Advance payments are reconciled against the actual CWB calculated on the next T1 return; an overpayment becomes a balance owing on the return.
Open the CWB Calculator →
Verify the province-specific CWB configuration

Quebec, Nunavut, and Alberta have configured the CWB with alternative parameters under reciprocal agreements with the federal government, producing different phase-in and phase-out thresholds and different family-type definitions. The CWB lines on the T1 schedule load the province-specific figures based on the province of residence on December 31.
Compare provinces in the CWB Calculator →
Report changes in family situation through the year

Marital-status changes during the tax year (including separation of more than 90 days) affect family classification on the CWB Schedule 6. A child added or removed from the household affects the family-with-children classification. Changes are reflected on the next return; the Advanced CWB amount is reconciled at filing.
Open the CWB Calculator →

Questions to ask CRA or a CPA

What working-income figure should I use for Schedule 6 — what does CRA include and exclude?
Do I qualify for the disability supplement, and is Form T2201 already on file?
Are my Advanced CWB payments tracking with my expected CWB for the year?
How does the CWB calculation differ for my province (Quebec, Nunavut, or Alberta)?
If my CWB was reduced or denied, is there a reassessment or an objection process?

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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Methodology

Phase-in at 10% of earned income above $3,000 up to the maximum; phase-out at 15% of net income above provincial threshold. Disability supplement calculated separately. 2025 Schedule 6 thresholds applied.