The Canada Workers Benefit (CWB) is a refundable tax credit for people who are working but earning a low income. "Refundable" is the important part: you can receive the money even if you owe no tax at all. It comes in two parts — a basic amount and a disability supplement — and up to half of it can be paid to you in advance, three times a year.
CWB vs. ACWB: the CWB is the credit you claim on your tax return. The Advanced Canada Workers Benefit (ACWB) is the same money paid early — up to 50% of your expected CWB, sent in three installments instead of waiting for your refund. Canada.ca
Canada Workers Benefit at a glance (2026)
| Key fact | Details |
|---|---|
| What it is | Refundable tax credit for low-income working individuals and families |
| Maximum for a single | $1,665/year (2026) |
| Maximum for a family | $2,869/year (2026) |
| Disability supplement | Up to $860/year more if you qualify for the disability tax credit |
| Paid in advance? | Yes — up to 50% via the ACWB, in 3 installments |
| Next ACWB payments | October 9, 2026, then January 12, 2027 |
| How to get it | File a tax return and complete Schedule 6 — no separate application |
| Claimed on | Line 45300 of your T1 return |
| Taxable? | No — and you can receive it even if you owe no tax |
How much is the Canada Workers Benefit in 2026?
Your amount depends on your adjusted net income (and your family's, if you have a spouse or common-law partner) and on your province or territory of residence. The federal maximums for the 2026 tax year:
| Your situation | Maximum per year |
|---|---|
| Single individual | $1,665 |
| Family (couple or single parent) | $2,869 |
| Disability supplement (single or family) | + up to $860 |
The credit is designed so that working more always pays: the amount first rises with your working income, then gradually shrinks as your net income climbs past your province's threshold until it reaches zero. On 2025 figures — the most recent fully published cut-offs — the basic amount began shrinking above about $26,855 (single) or $30,639 (family) and disappeared entirely around $37,742 (single) or $49,393 (family). Both the amounts and the thresholds are indexed to inflation each year, so 2026 cut-offs are slightly higher. Loans Canada CWB guide
Live in Quebec, Alberta, or Nunavut? The maximums and thresholds differ in those jurisdictions — check the CRA page for your province's numbers.
Do I qualify for the Canada Workers Benefit?
You generally need all of these to be true:
- You earn working income (employment or self-employment), and your net income is below the threshold for your province or territory
- You were a resident of Canada throughout the year
- You were 19 or older on December 31 — or you live with your spouse, common-law partner, or child
Who is NOT eligible
- Full-time students enrolled for more than 13 weeks in the year — unless you have an eligible dependant living with you on December 31
- People incarcerated for 90 days or more during the year
- Foreign diplomats or officers (and their family members or employees) who don't pay tax in Canada
The disability supplement
If you qualify for the disability tax credit — meaning the CRA has an approved Form T2201 on file for you — you may receive up to $860 more on top of the basic amount. The supplement has its own income cut-offs and phases out at higher incomes than the basic amount. For couples where both spouses qualify for the disability tax credit, each of you claims your own supplement (on a separate Schedule 6).
ACWB advance payments: dates and amounts
If you're entitled to the CWB, the CRA pays up to 50% of it in advance — no application needed, it's calculated from your most recently assessed return. The advance is paid three times per benefit period, on the 12th of the month or the last business day before:
| ACWB installment | Date | Based on |
|---|---|---|
| First (already paid) | July 10, 2026 | Your 2025 return |
| Second | October 9, 2026 | Your 2025 return |
| Third | January 12, 2027 | Your 2025 return |
At the maximum, each installment works out to roughly $278 for a single worker or $478 for a family — the rest of your entitlement arrives with your tax refund after you file.
Three things to know:
- File before November 1 to stay in the advance-payment cycle. Miss it and you don't lose the benefit — you just collect the whole thing at filing time instead. Life Money ACWB dates
- Payment missing? Wait 10 working days past the payment date before contacting the CRA.
- The advance is reconciled on your return: the amounts you received appear on your RC210 slip and are reported on line 41500, which reduces your spring refund by the same amount — the total benefit is unchanged.
How do I claim the CWB?
- Filing electronically? Follow your certified tax software's prompts — it completes Schedule 6 for you and enters the result on line 45300.
- Filing on paper? Complete Schedule 6 (including Step 3 if you're claiming the disability supplement), attach it to your return, and enter the amount from line 42 of the schedule on line 45300.
- Couples: only one of you claims the basic amount — but if you both qualify for the disability supplement, each claims their own.
How do I check my CWB payment?
- Sign in to CRA My Account.
- Open the "Canada workers benefit" section under Benefits and credits.
- You'll see your assessed CWB amount, any ACWB advance payments issued, and your RC210 slip.
Frequently asked questions
What is the Canada Workers Benefit?
A refundable federal tax credit that tops up the income of low- and modest-income workers. You must have working income (a job or self-employment), be a Canadian resident, and be 19 or older — or live with a spouse, partner, or child. Because it's refundable, you receive it even if you owe no tax.
When are the Canada Workers Benefit payment dates in 2026?
The ACWB advance payments land three times a year: January 12, July 10, and October 9 in 2026 (and January 12, 2027 for the current cycle). Any remaining amount is paid as part of your tax refund after you file.
Do I need to apply for the CWB?
There's no separate application for the credit itself — you claim it by filing your return (Schedule 6, line 45300). The ACWB advance is also automatic once the CRA has assessed an eligible return.
Is the Canada Workers Benefit taxable?
No. The CWB is not taxable income, and receiving it doesn't reduce other benefits like the Canada Child Benefit, GST/HST credit (now the Groceries & Essentials Benefit), or OAS/GIS.
Do students qualify for the CWB?
Full-time students are generally not eligible if they were enrolled for more than 13 weeks in the year — unless they have an eligible dependant living with them on December 31.
Can both spouses claim the CWB?
No — only one spouse or common-law partner can claim the basic amount for the family. However, if both of you qualify for the disability tax credit, each of you claims a disability supplement.
Why was my tax refund smaller than expected?
If you received ACWB advance payments during the year, they're subtracted on line 41500 (from your RC210 slip) so you don't get paid twice. Your total CWB for the year is the same — you simply collected part of it early.