How to Claim the Canada Workers Benefit on Your Income Tax Return

How do you claim the Canada Workers Benefit?

The Canada Workers Benefit (CWB) is a refundable federal tax credit administered by the Canada Revenue Agency (CRA). It helps eligible individuals and families who work but have relatively low incomes.

To claim it, complete your annual Canadian income tax and benefit return. Use certified tax software for electronic filing or complete Schedule 6, Canada Workers Benefit, when filing on paper. The claim is reported on line 45300.

For a return filed in 2026 covering income earned in 2025, use the 2025 eligibility rules and Schedule 6. The benefit has two components: a basic amount and an additional disability supplement for qualifying individuals.

Start with the CRA's official Canada Workers Benefit claiming instructions.

Who qualifies for the Canada Workers Benefit?

Eligibility depends on whether you earned working income, your adjusted net income, your family circumstances and your province or territory of residence.

For the 2025 tax year, you generally must meet all of these conditions:

• Earn income from employment or qualifying self-employment.
• Have net income below the applicable provincial or territorial CWB threshold.
• Be a resident of Canada throughout the year.
• Be 19 or older on December 31, or live with your spouse, common-law partner or child.
• Not fall within an excluded applicant category.

Working income alone does not guarantee a payment. The CRA calculates entitlement using the applicable rules and your adjusted family net income.

Who cannot claim the basic CWB?

You are generally not eligible if you:

• Were enrolled as a full-time student at a designated educational institution for more than 13 weeks during the year, unless you had an eligible dependant on December 31.
• Were confined to a prison or similar institution for at least 90 days during the year.
• Were exempt from paying Canadian income tax because of specified diplomatic or similar status, including certain family members and employees.

Being younger than 19 does not automatically exclude you if you meet the applicable spouse, common-law partner or child condition.

Check the CRA's CWB eligibility rules before preparing your claim.

What are the Canada Workers Benefit income limits?

For the 2025 tax year, the income level at which the basic benefit becomes unavailable depends on your province or territory and family situation. The CRA publishes different thresholds for Alberta, Quebec and Nunavut.

The first row excludes Alberta, Quebec and Nunavut. Quebec has separate thresholds for families with children, families without children, single parents and single people without children. The official eligibility page provides those figures.

These are upper income cutoffs, not guaranteed payment levels. Your benefit can begin decreasing at a lower income, and the final calculation depends on working income and other Schedule 6 rules.

For example, a single worker in Ontario and a single worker in Alberta with otherwise similar circumstances may receive different amounts because the applicable provincial calculations differ.

How much Canada Workers Benefit can you receive?

For the 2025 tax year, the CRA publishes the following maximum amounts for provinces and territories other than Alberta, Quebec and Nunavut:

The maximum amounts differ in Alberta, Quebec and Nunavut. They are also reduced according to the applicable adjusted income rules.

For the general federal calculation, the basic benefit begins to decrease above $26,855 of adjusted net income for a single individual and above $30,639 of adjusted family net income for a family.

A maximum amount is not the amount everyone receives. Someone with income near the applicable cutoff may qualify for a much smaller credit or none at all.

Review the CRA's CWB amount and calculation guidance for the correct jurisdiction.

Which Schedule 6 form should you complete?

The CRA provides different versions of Schedule 6, Canada Workers Benefit, depending on where you lived.

For most provinces and territories, use the CRA Form 5000-S6. Alberta residents use Form 5009-S6.

When using certified electronic tax software, follow the program's instructions to calculate the CWB rather than manually attaching a paper schedule.

If filing on paper, complete the relevant Schedule 6, transfer the result to line 45300 and attach the schedule to your return.

How do you claim the CWB disability supplement?

The disability supplement is an additional part of the Canada Workers Benefit for eligible workers who qualify for the Disability Tax Credit (DTC).

You must have an approved Form T2201, Disability Tax Credit Certificate, on file with the CRA and meet the applicable CWB income requirements.

Having a disability or receiving another disability-related benefit does not automatically establish eligibility for this supplement. CRA approval of the DTC is a separate requirement.

If you have not obtained DTC approval, see how to apply for the Disability Tax Credit with Form T2201.

What if you and your spouse both qualify?

The CRA has specific rules for couples:

• If only one eligible spouse qualifies for the DTC, that spouse should claim both the basic CWB and the disability supplement.
• If both eligible spouses qualify for the DTC, only one claims the basic CWB amount.
• When both qualify for the disability supplement, each spouse claims their own supplement on a separate Schedule 6.

Do not claim the same family basic benefit twice. Use the appropriate Schedule 6 instructions to coordinate the claims.

What information should you prepare before filing?

You do not submit a separate benefit application with a new set of identity documents. The CWB is calculated through your tax return.

Prepare the information required to file accurately:

• Employment income slips, such as T4 slips, where applicable.
• Self-employment income and expense records, if applicable.
• Other tax slips and deductions needed to calculate net income.
• Your spouse's or common-law partner's income and relevant personal information, where applicable.
• Information about eligible dependants.
• Confirmation that the CRA has an approved DTC certificate if claiming the disability supplement.
• Any RC210, Advanced Canada Workers Benefit statement, issued for payments received during the tax year.

Keep your supporting tax records in case the CRA asks for verification. For a paper return, attach the completed Schedule 6 as instructed.

Do you need to apply for Advanced Canada Workers Benefit payments?

No separate application is required. The CRA automatically determines eligibility for the Advanced Canada Workers Benefit (ACWB) from the CWB entitlement shown on your filed income tax and benefit return.

The advance-payment program can provide up to 50% of your CWB entitlement before the remainder is reconciled through the tax system. Disability supplement advances may also apply.

For the benefit period running from July to the following June, the CRA must receive your income tax return before November 1 of that benefit period for you to receive advance payments.

This November 1 condition is specific to advance payments. It is not a replacement for the ordinary income tax filing deadline and does not mean that the annual CWB can only be claimed before November 1.

See the CRA's instructions for automatic advanced CWB payments.

What if you already received CWB advance payments?

If you received ACWB payments during the tax year, the CRA issues an RC210 statement showing the amounts to report.

Use the applicable Schedule 6 to calculate the advance-payment amount and report the result on line 41500 of your return. This is separate from the annual CWB claim on line 45300.

For couples, the person claiming the basic CWB generally reports the basic advanced-payment amounts from the relevant RC210 statements for both spouses. The disability supplement has separate reporting rules.

You can review your RC210 information through your CRA account. Consult the CRA's line 41500 guidance and the RC210 statement instructions.

Can you claim the Canada Workers Benefit online?

Yes. You can claim the CWB when filing your income tax and benefit return electronically using CRA-certified tax software.

Follow the software's CWB questions and review the calculated result before submitting the return. Electronic filing is not a separate CWB application portal; it is the submission of your tax return.

If you file on paper, download the correct Schedule 6 for your province or territory, complete the calculations, enter the result on line 45300 and attach the schedule to the return.

The CRA does not charge a separate fee to claim the CWB. However, paid tax preparation software or professional preparation services may charge fees.

What happens after you submit your tax return?

The CRA reviews the information in your tax return and assesses your CWB entitlement.

Your notice of assessment shows the outcome of the tax return assessment. If you are eligible for automatic advance payments, the CRA determines those payments using the applicable benefit-period rules.

There is no separate published processing standard specifically for CWB claims. The claim is handled as part of the income tax return assessment process.

If the CRA asks for more information, respond using the instructions in its correspondence and provide the relevant supporting records.

What if you forgot to claim the CWB?

If you already filed your tax return and later discover that you omitted an eligible CWB claim or reported an incorrect amount, review your assessed return and the correct Schedule 6 calculation.

You can request a change to an already filed Canadian tax return through the CRA's applicable adjustment process. A return adjustment is different from submitting another original return.

See how to change a Canadian tax return after filing.

If you disagree with the CRA's formal assessment after reviewing its explanation, a tax objection may be available under the applicable rules. See the separate procedure for objecting to a CRA assessment. An adjustment request and a formal objection are different processes.

Mistakes that can affect your CWB entitlement

• Using the wrong tax year: income thresholds and maximum amounts can change annually.
• Using the wrong provincial schedule: Alberta, Quebec and Nunavut have separate calculations.
• Ignoring spouse or partner income: adjusted family net income can affect eligibility and the amount.
• Assuming every full-time student qualifies: the more-than-13-week exclusion may apply unless the eligible-dependant exception is met.
• Claiming the disability supplement without DTC approval: an approved Form T2201 is required.
• Claiming the family basic amount twice: couples must follow the rules governing which spouse claims it.
• Omitting advance payments: report RC210 amounts on the appropriate Schedule 6 and line 41500.
• Confusing advance payments with the annual claim: the CRA determines advances automatically, but the annual CWB is claimed through the tax return.

Official forms and instructions

The Canada Revenue Agency publishes the eligibility rules, current-year benefit amounts, Schedule 6 forms and advance-payment reporting instructions.

• Check CWB eligibility
• Check CWB amounts
• How to claim on your return
• Schedule 6 for most provinces and territories
• Advanced-payment reporting instructions

For the most accurate claim, use the forms and income thresholds corresponding to the tax year you are filing, not the year in which you happen to prepare the return.