# Canada workers benefit (CWB): 2026 amounts, who qualifies and how the advance payments work

Source: https://canadataxdesk.com/credits-deductions/canada-workers-benefit
Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site
Topic: Credits and Deductions
Last updated: 2026-10-20

> The Canada workers benefit (CWB) is a refundable tax credit for low-income workers, claimed on line 45300 with Schedule 6. For 2026 it pays up to $1,665 for a single person and $2,869 for a family, plus up to $860 for a worker eligible for the disability tax credit. It starts to shrink once adjusted net income passes $27,392 for a single person or $31,251 for a family, and up to half of it can be paid in advance.

## Key facts

- Where to claim: Line 45300, calculated on Schedule 6
- Maximum basic amount, 2026: $1,665 single; $2,869 family
- Disability supplement, 2026: Up to $860
- Minimum working income, 2026: $3,000 (basic amount); $1,150 (disability supplement)
- Phase-out starts, 2026: $27,392 single; $31,251 family (adjusted net income)
- Paid in advance: Up to 50% of your CWB, in three payments
- Advance payments in 2026: January 12, July 10 and October 9

## What is the Canada workers benefit?

The Canada workers benefit is a refundable tax credit for working individuals and families with low income. It has two parts: a basic amount and a disability supplement ([CRA, Canada workers benefit](https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html)). Because it is refundable, the CRA pays it to you even if you owe no tax.

The benefit builds up as your working income rises above a minimum, reaches a maximum, and then shrinks as your adjusted net income passes a threshold. Your province or territory also matters: residents of Alberta, Quebec and Nunavut have different amounts under agreements with the federal government.

## How much is the Canada workers benefit for 2026?

The CRA publishes the CWB figures each year with its indexation of personal tax amounts. The 2026 amounts, used on returns filed in 2027, reflect the CRA's 2.0% indexation increase for 2026.

| Item | 2025 | 2026 |
| --- | --- | --- |
| Maximum basic amount, single | $1,633 | $1,665 |
| Maximum basic amount, family | $2,813 | $2,869 |
| Basic amount starts to shrink, single (adjusted net income) | $26,855 | $27,392 |
| Basic amount starts to shrink, family (adjusted family net income) | $30,639 | $31,251 |
| No basic amount above, single | $37,742 | Not yet on the CRA's CWB page |
| No basic amount above, family | $49,393 | Not yet on the CRA's CWB page |
| Maximum disability supplement | $843 | $860 |
| Disability supplement starts to shrink, single | $37,740 | $38,495 |
| Disability supplement starts to shrink, family | $49,389 | $50,377 |

Canada workers benefit, 2025 and 2026 (most provinces; Alberta, Quebec and Nunavut differ)

For 2026 you need at least $3,000 of working income to get the basic amount and $1,150 for the disability supplement. Working income is mainly employment and self-employment income; [Schedule 6](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/5000-s6.html) adds it up and does the phase-in and phase-out arithmetic for you.

## Who is eligible for the Canada workers benefit?

You can claim the basic amount if you meet all of these conditions for the year:

- You are 19 or older on December 31, or you live with your spouse or common-law partner or your child.
- You were a resident of Canada throughout the year.
- You earned working income, and your net income is below the limit for your province or territory.

You cannot claim it for a year in which any of these applies:

- You were enrolled as a full-time student at a designated educational institution for more than 13 weeks, unless you had an eligible dependant on December 31.
- You were confined to a prison or similar institution for at least 90 days.
- You did not have to pay tax in Canada because you were an officer or servant of another country, such as a diplomat, or a family member or employee of one.

The residence rule means a newcomer who arrived partway through the year cannot claim the CWB for that first year; our [newcomer tax return guide](https://canadataxdesk.com/newcomers-students-seniors/newcomer-tax-return) covers the credits that do apply. Students who studied full time for more than 13 weeks are also excluded, which our [student tax return guide](https://canadataxdesk.com/newcomers-students-seniors/student-tax-return-canada) explains alongside tuition claims.

## Who claims the CWB in a family, and how does the disability supplement work?

A family gets one basic amount, claimed by one spouse or common-law partner. The disability supplement goes to a worker who is eligible for the [disability tax credit](https://canadataxdesk.com/disability-tax-credit).

- If one spouse is eligible for the disability tax credit, that spouse claims both the basic amount and the disability supplement.
- If both spouses are eligible for the disability tax credit, only one claims the basic amount, and each claims their own disability supplement on a separate Schedule 6.

Adjusted family net income combines both partners' net incomes, so a second earner's pay can reduce or remove a family's CWB. To soften that, the spouse or partner with the lower working income can leave out up to $16,714 of their working income for 2026 when the phase-out is calculated; the CRA lists this as the secondary earner exemption.

## How do the advance CWB payments work?

Up to 50% of your CWB can arrive before tax time as the Advanced Canada workers benefit (ACWB), paid in three instalments; if you qualify for the disability supplement, half of it is paid with the basic advances. You do not apply: the CRA decides eligibility from your return and sends the advance payments automatically if you are entitled to a CWB amount on line 45300. To get advances for a benefit period, which runs from July to the following June, the CRA must receive your return before November 1 of that period. In a couple, the basic advance goes to the spouse with the higher working income, unless one spouse is eligible for the disability tax credit, in which case that spouse receives the basic advance and their disability supplement.

| Payment | Date |
| --- | --- |
| First 2026 payment | January 12, 2026 |
| Second 2026 payment | July 10, 2026 |
| Third 2026 payment | October 9, 2026 |

Advanced Canada workers benefit payment dates in 2026 (CRA benefit payment dates)

October 9 was the last advance payment of 2026, and as of October 20, 2026 the CRA had not yet listed its 2027 advance dates. At tax time, the advances you received are shown on an RC210 slip. You report the amount from box 10 through Step 4 of Schedule 6 and on line 41500, so the CWB on your return is the balance after the advances.

> **Events that stop the advances:** You are not eligible for remaining advance payments in a benefit year if you are incarcerated for 90 consecutive days or more or emigrate from Canada. Payments issued before that event are kept.

## How do you claim the Canada workers benefit?

1. File your return for the year, even if your income is low; the CWB is only paid through a filed return.
2. In certified software, answer the CWB questions and the software completes Schedule 6. On paper, fill in Schedule 6 yourself and attach it.
3. Enter the result of Step 2 (basic amount) or Step 3 (disability supplement) on line 45300.
4. If you received advance payments, report them from your RC210 slip through Step 4 of Schedule 6 and line 41500.
5. File before November 1 if you want advance payments in the benefit period that follows.

The CWB is one of several refundable amounts on the return; the others are listed in our [tax credits and deductions guide](https://canadataxdesk.com/credits-deductions). If you are filing for the first time, start with our guide to [filing a tax return in Canada](https://canadataxdesk.com/filing).

## Common questions

### Do I have to apply for the Canada workers benefit?

No separate application is needed. You claim it on your tax return with Schedule 6, and the CRA sends advance payments automatically if your return shows you are entitled.

### How much is the Canada workers benefit for 2026?

Up to $1,665 for a single person and $2,869 for a family, plus up to $860 for a worker eligible for the disability tax credit. Residents of Alberta, Quebec and Nunavut have different amounts.

### Can a full-time student get the CWB?

Not if you were a full-time student at a designated educational institution for more than 13 weeks in the year, unless you had an eligible dependant on December 31.

### When is the next advance Canada workers benefit payment?

The last advance payment of 2026 was made on October 9, 2026. As of October 20, 2026, the CRA's benefit payment dates page did not yet list the 2027 dates; in 2026 the first payment arrived on January 12.

### How much of the Canada workers benefit is paid in advance?

Up to 50% of the CWB you are entitled to, in three payments during the benefit period from July to June. The rest is paid when you file your return, after the advances shown on your RC210 slip are subtracted.

### What is the minimum income for the Canada workers benefit?

For 2026 you need at least $3,000 of working income for the basic amount and $1,150 for the disability supplement.

### Can newcomers to Canada claim the CWB?

Only for a year in which they were resident in Canada throughout the year, so a newcomer who arrived partway through the year cannot claim it for that first year.

## Sources

- [Canada workers benefit (CWB)](https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html)
- [CWB: How much you can get](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-45300-canada-workers-benefit-cwb/how-much-you-can-get.html)
- [CWB: Who is eligible](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-45300-canada-workers-benefit-cwb/who-is-eligible.html)
- [CWB: How to claim](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-45300-canada-workers-benefit-cwb/how-to-claim.html)
- [Adjustment of personal income tax and benefit amounts (2026)](https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html)
- [Line 41500, Advanced Canada workers benefit](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-41500-canada-workers-benefit-cwb-advance-payments.html)
- [Benefit payment dates](https://www.canada.ca/en/revenue-agency/services/child-family-benefits/benefit-payment-dates.html)
- [Advanced Canada workers benefit: How much you can get](https://www.canada.ca/en/revenue-agency/services/child-family-benefits/acwb-amount.html)
- [Advanced Canada workers benefit: How to get payments](https://www.canada.ca/en/revenue-agency/services/child-family-benefits/acwb-apply.html)