Canada Workers Benefit (CWB)

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The Canada Workers Benefit (CWB) (formerly Working Income Tax Benefit) is a refundable tax credit to help eligible working individuals and families on low incomes who are already working.

Introduction

The Canada Workers Benefit (CWB) (formerly Working Income Tax Benefit) is a refundable tax credit to help eligible working low-income individuals and families who are already working and encourage low-income residents to enter the workforce.

The CWB consists of two parts: 1) a basic amount 2) a disability supplement. You can also receive up to 50% of your CWB as an advance payment.

To estimate the CWB and other family benefits for the last tax year, use the Child and family benefits calculator.

Eligibility

You may be eligible if you:

  • are 19 years of age or older on December 31st OR you lived with your spouse, common-law partner, or child, 
  • are a resident of Canada for income tax purposes throughout the year, and
  • are employed or self-employed.

How to apply

Apply for CWB

  • Prepare your income tax and benefit return.
  • Complete Schedule 6, Canada Workers Benefit to calculate the basic CWB.
  • Enter the CWB amount calculated on Schedule 6 line 42, on line 453 of your return.
  • If you are filing by paper - include your completed Schedule 6 with your return. 

Request advance payment

Notes 

  • CRA must receive Form RC201 no later than August 31st or it will not be processed.
  • Once CRA receives your form, it should be processed within 11 weeks.
  • You must apply every year that you want advance payments. 

Difficulty

Moderate Application
Tax filing
Yes
Jurisdiction
Federal
Topics
Income