Canada Workers Benefit (CWB) Guide 2025

Updated March 2025 • bremo.io

The Canada Workers Benefit (CWB) is a refundable tax credit designed to support low-income workers. It replaced the Working Income Tax Benefit (WITB) in 2019 and was enhanced significantly to make work more financially rewarding for Canadians earning modest incomes. If you qualify, you may receive money back even if you owe no tax.

Refundable credit: The CWB is refundable — if the credit exceeds your tax owing, you receive the difference as a cash payment. You do not need to owe tax to benefit from it.

2025 CWB Maximum Amounts

Situation	Maximum Basic Amount
Single individual (no dependants)	$1,590
Couple or single parent with dependants	$2,739

CWB Disability Supplement

Individuals eligible for the Disability Tax Credit may receive an additional disability supplement:

Situation	Disability Supplement Maximum
Single individual	$784
One spouse/partner eligible	$784

Eligibility Requirements

To receive the CWB, you must:

Be a Canadian resident throughout the year
Be 19 years of age or older on December 31 (or have a spouse/partner or eligible dependant)
Earn working income (employment or self-employment income)
Not be a full-time student for more than 13 weeks in the year (unless you have an eligible dependant)
Not be confined to a prison or similar institution for 90+ days

Income Phase-In and Phase-Out

The CWB phases in as income rises above a minimum working income threshold, then phases out at higher incomes:

Single Individual	Amount
Minimum working income (phase-in starts)	$3,000
Phase-in rate	27% of income above $3,000
Phase-out begins at income of approximately	$24,975
Phase-out rate	15% of income above phase-out threshold
Maximum income (benefit reaches zero)	~$35,575

Advance Canada Workers Benefit (ACWB)

Since 2023, CRA automatically delivers 50% of the estimated CWB as advance payments throughout the year — without any application required. Advance payments are issued in:

July (~25% of estimated annual benefit)
October (another ~25%)

The remaining 50% is delivered when you file your tax return. This eliminates the need to apply separately for advance payments.

How to Claim the CWB

To claim the CWB, complete Schedule 6 (Canada Workers Benefit) when filing your T1 return. The refundable credit is calculated on Schedule 6 and flows to line 45300 of your return. Tax software handles this automatically.

Provincial Supplements

Some provinces offer their own workers benefit supplements that stack with the federal CWB. Alberta, for example, has a provincial benefit for low-income workers that is administered alongside the federal program. Check your provincial Schedule 6 equivalent for details.

Interaction with Other Benefits

The CWB interacts with other income-tested benefits:

CWB income is not counted as income for Canada Child Benefit or GST/HST credit purposes
Advance CWB payments received in the year are not repaid if your final benefit is lower — any overpayments are reconciled at tax time

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