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Canada Workers Benefit (CWB)

The Canada Workers Benefit is a credit for eligible low-income individuals and families. The working income tax benefit is a refundable credit.

You can claim the CWB on line 45300 of your Income Tax and Benefit Return if you are over the age of 19 on December 31st and were a resident of Canada for income tax purposes throughout the year.  You must earn a minimum of $3,000 in working employment income.

 You may also make a claim for CWB for your eligible spouse and/or eligible dependent. 

Eligible spouse – is a person who meets all of the following conditions:

  • was your spouse or common-law partner on December 31 of the tax year;
  • was a resident of Canada throughout the tax year;
  • was not enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year, unless he/she had an eligible dependent at the end of the year; and
  • was not confined to a prison or similar institution for a period of 90 days or more during the year.

Eligible dependent – is a person who meets all of the following conditions:

  • was your or your spouse or common-law partner’s child;
  • was under 19 years of age and lived with you on December 31 of the tax year; and
  • was not eligible for the CWB for the tax year.

Also, eligible individuals and families have the option to apply for CWB advance payments. The CWB advance payments correspond to a maximum of 50% of the CWB refundable tax credit. Any CWB that you are entitled to and did not receive as advance payments will be paid to you when your next year's Income Tax and Benefit Return is assessed.

CWB advance payment dates

  • April
  • July
  • October
  • January

Note:
The rates and eligibility rules may vary in some provinces and territories.