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The Canada Workers Benefit (CWB) is a refundable tax credit for individuals and families who are working and earning a low income. It has a basic amount and, for some people, a disability supplement. The CRA applies the tax-year rules to information in a filed income tax and benefit return.
An eligibility check starts with the CRA's current criteria, not a promise based on employment alone. Working income, net income, Canadian residence, age or household circumstances, province or territory, and exclusions can matter. The income levels and rules are set for each tax year.
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For the basic amount, the CRA lists working income and net income below the applicable provincial or territorial level among the conditions. It also says a person generally must be a resident of Canada throughout the year and be 19 or older on December 31, unless they lived with a spouse, common-law partner, or child.
Some situations can prevent a basic CWB claim. The CRA lists full-time enrolment at a designated educational institution for more than 13 weeks in the year, subject to an eligible-dependant exception, confinement to a prison or similar institution for at least 90 days, and certain diplomatic tax exemptions. Use the official wording for the relevant year.
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The disability supplement has separate conditions. The CRA says the person must be eligible for the disability tax credit, have an approved Form T2201 on file, and meet the applicable net-income level. Instructions for couples can differ, so complete the return carefully instead of duplicating a claim.
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Check the CRA eligibility factors
Compare your facts with the complete CRA eligibility guidance for the basic amount and, if relevant, the disability supplement. Do not treat a published maximum as an expected result. The CRA explains that the amount depends on income and province or territory, and its calculation uses information such as marital status, dependants, and disability-tax-credit eligibility.
Prepare the tax return
- Select the tax year Open the income tax and benefit package or certified software for the year you need to file.
- Gather records Collect income slips and the personal, residence, marital-status, and dependant details requested by the return.
- Answer CWB prompts In certified software, follow the CWB questions. For a paper return, complete and attach the Schedule 6 version that applies to your tax year and province or territory.
- Report the result For a paper claim, the CRA directs you to enter the applicable Schedule 6 result on line 45300.
- Review before filing Check that the return reflects your facts and that no required form, slip, or question has been omitted.
Use an available CRA-supported filing option
The CRA lists certified tax software for electronic filing and publishes when NETFILE and ReFILE accept supported tax years. Review the current certification details and retain your records. If electronic filing is not appropriate for your situation, use the CRA paper tax package and its instructions. A software provider is not the CRA, so consider its privacy practices before entering personal information.
Understand advance payments and follow up safely
The Advanced Canada Workers Benefit (ACWB) is not a separate application in the usual sense. The CRA says it determines eligibility from a filed return and automatically sends advance payments to people entitled to a CWB amount on line 45300, subject to the rule about when it receives the return. Check your CRA account or official payment-date information, not messages that request personal or banking details.
After submitting a return, retain the documents used to complete it and review CRA communications such as the notice of assessment. If you need to change a filed return, the CRA identifies My Account and ReFILE as online options where available. For a personal situation that remains unclear, contact the CRA or a qualified tax professional rather than relying on an estimated online result. Keep your contact and direct-deposit details current through official CRA channels, and be cautious of unexpected requests for a SIN, password, or banking information. CRA guidance can change, so revisit the official page before acting on a notice or deadline.
A processing notice or benefit schedule is not a guarantee that every detail of a return is settled permanently. Read the CRA communication carefully, retain it with your filing records, and use an official CRA service if you need to check a status, provide documents, or request a permitted change. Avoid sharing personal information through links or contacts that you cannot verify as official.
Frequently asked questions
Is the Canada Workers Benefit available to every worker?
No. The CRA describes it as a credit for people and families who work and have a low income, assessed under tax-year rules that include income, residence, age, family circumstances, province or territory, and exclusions.
How do I claim the CWB electronically?
Use CRA-certified software for the applicable tax year and follow its instructions. The CRA says electronic filers claim the CWB through their income tax and benefit return.
What does a paper filer need to do?
Complete and attach the applicable Schedule 6, Canada Workers Benefit, then enter the applicable result on line 45300 as directed by the CRA.
Do advance CWB payments require a separate application?
The CRA says it determines advance-payment eligibility after receiving an income tax and benefit return. Payments are sent automatically when its rules and timing requirements are met.
