The Canada Workers Benefit (CWB) is a refundable tax credit designed to supplement the earnings of low-income individuals and families across Canada. For the 2026 benefit year, this program remains a cornerstone of federal support, offering a basic amount and a disability supplement to those who qualify based on their working income and residency status.

The CWB is unique because it is “refundable,” meaning that even if you do not owe any income tax, you can still receive the benefit as a payment from the Canada Revenue Agency (CRA). This ensures that the lowest-earning workers receive direct fiscal support to offset the costs of living and encourage continued workforce participation.

Technical Summary Table

Benefit Component	Maximum Amount (Single)	Maximum Amount (Family)	Phase-out Threshold (Starts)	Cut-off Threshold (Ends)
Basic CWB Amount	$1,633	$2,813	$26,855	$37,742 (Single) / $49,393 (Family)
Disability Supplement	$843	$843	$37,740	$43,360 (Single) / $55,009+ (Family)
Payment Structure	50% Advanced (ACWB)	50% Advanced (ACWB)	N/A	Issued July, Oct, Jan

Who is eligible

Eligibility for the CWB is determined by your total income, age, and residency. To be considered for the basic amount, an individual must meet several specific criteria simultaneously.

Basic amount eligibility

You are eligible for the basic amount of the CWB if you meet all the following conditions:

• Earn working income and your net income is below the net income level set for your province or territory of residence.
• Are a resident of Canada throughout the year.
• Are 19 years of age or older on December 31, or you live with your spouse, common-law partner, or your child.

Exclusions and Ineligibility

You are not eligible for the CWB if any of the following applies to your situation in 2026:

• You are enrolled as a full-time student at a designated educational institution for more than 13 weeks in the year, unless you have an eligible dependant on December 31.
• You are confined to a prison or similar institution for a period of at least 90 days during the year.
• You are exempt from paying tax in Canada due to your status as a diplomat, officer, or servant of another country (or a family member/employee of such a person).

Who an eligible spouse or common-law partner is

For CWB purposes, an eligible spouse is defined as someone who lives with you on December 31. If a spouse passed away after June 30, 2025, they may still be considered an eligible spouse for the 2026 filing period provided you were not cohabiting with a different partner by year-end. They must also be a resident of Canada throughout the year and not be subject to the student or incarceration exclusions mentioned above.

Who an eligible dependant is

An eligible dependant must be your (or your spouse’s) child, be under 19 years of age, and live with you on December 31. The child cannot be eligible for the CWB themselves. Children cared for under kinship or close relationship programs may qualify, provided you did not receive a children’s special allowance for that child.

Disability supplement eligibility

The CWB includes an additional payment for those facing the financial pressures of living with a disability. You may be eligible for this supplement if:

• You are eligible for the Disability Tax Credit (DTC) and have a certified Form T2201 on file with the CRA.
• Your net income remains below the specific thresholds established for your province or territory.

How much you can get

The actual amount of CWB you receive is a calculation of your adjusted family net income and your province of residence. Note that residents of Quebec, Nunavut, and Alberta have different maximum amounts and thresholds due to specific provincial configurations.

Basic benefit maximum amount

• Single individuals: The maximum is $1,633. Reductions begin if adjusted net income exceeds $26,855. No payment is issued once income hits $37,742.
• Families: The maximum is $2,813. Reductions begin if adjusted family net income exceeds $30,639. No payment is issued once income hits $49,393.

Disability supplement maximum amount

• Single individuals: The maximum is $843. This starts to reduce at an income of $37,740 and disappears at $43,360.
• Families: The maximum is $843. If only one spouse is eligible for the DTC, the benefit ends at a family income of $55,009. If both qualify, the limit extends to $60,629.

How we calculate your CWB refundable tax credit

The CRA automates this calculation based on your tax return data, specifically focusing on:

• Marital status and eligible spouse status.
• Province or territory of residence.
• Earned working income vs. Adjusted family net income.
• The number of eligible dependants.
• Active eligibility for the Disability Tax Credit.

Calculating your advanced payments

The Advanced Canada Workers Benefit (ACWB) provides recipients with 50% of their entitlement in advance, spread across three installments. These payments ensure that low-income workers do not have to wait until tax season to receive financial relief.

How we determine the recipient for married or common-law spouses for the advanced payments

For couples, the CRA issues the basic advanced payment to the spouse with the higher working income. However, if one or both spouses qualify for the disability supplement, the payment priority shifts to the individual with the disability. If both have disabilities, each receives their own disability supplement, while only one receives the family’s basic ACWB amount.

Advanced payment dates

Payment Installment	Scheduled Date (2026/2027)
Summer Installment	July 12
Autumn Installment	October 11
Winter Installment	January 10

If these dates fall on a weekend or holiday, the payment is moved to the last business day prior.

How to claim

To claim the CWB, you must complete Schedule 6, Canada Workers Benefit, when filing your annual income tax return. The resulting figure is then entered on Line 45300.

Advanced Canada workers benefit (ACWB) payments are sent automatically

You do not need to apply separately for advanced payments. Once you file your return and the CRA confirms your eligibility on Line 45300, you are automatically enrolled in the ACWB for the following period. To ensure uninterrupted payments, your tax return must be received by the CRA before November 1 of the benefit period.