Canada Workers Benefit (previously Working Income Tax Benefit (WITB))

The Canada Workers Benefit (CWB) is a refundable tax credit for low-income individuals and families who have a working income over $3,000.

The CWB is made up of two parts: the basic amount and the disability supplement. The amount you receive for each (as applicable) is calculated based on your:

working income
family situation (marital status and eligible dependants)
family’s adjusted net income
eligibility for the CWB disability supplement and
province or territory of residence

Note: The amount of working income required to receive the CWB and benefit amount might differ based on the province or territory you live in.

Who can claim this amount?

You can claim the CWB if you meet the following conditions:

you’re a resident of Canada throughout the year
you’re at least 19 years old on December 31, 2024 and
you have working income over $3,000

You cannot claim this tax credit if you:

don’t have an eligible dependant and you’re enrolled as a full-time student at a designated educational institution for more than 13 weeks in the year
were confined to a prison or similar institution for 90 days or more in the year
were tax exempt in Canada because you were employed as an an officer or servant in another country such as a diplomat, or as a family member or employee of such a person at any time during the year

If you’re under 19, you might be able to claim the CWB if you have an eligible dependant or an eligible spouse as of December 31.

When claiming this credit, there are a few things to keep in mind:

Only you or your spouse or common-law partner can claim this credit. If you’re both eligible, you’ll need to decide which one of you will claim the CWB.
If you or your spouse have an eligible dependant, only one of you can claim the CWB for that dependant.
If you or your spouse claims the disability amount, that person must also claim the CWB. If both of you are entitled to the disability amount, only one of you can claim the basic CWB but each of you can claim the CWB disability supplement.
If one of you applies for and receives the Canada Workers Benefit advance payments, that person must also claim the CWB.

Note:If you received the CWB advance payments, the amount will be reported in box 10 of the RC210: Canada Workers Benefit Advance Payments Statement slip. Remember, if you qualify for the CWB advance payments and want to continue to receive these advance payments, you must apply every year by August 31st. Refer to the CRA’s website for more information and to complete the application form.

Who qualifies as an eligible dependant and an eligible spouse?

For the purposes of the CWB, an eligible dependant is someone who meets the following conditions. They must be:

your or your spouse’s child
under the age of 19
must have lived with you on December 31, 2024 and
ineligible to receive the CWB in 2024

An eligible spouse is someone who meets the following conditions. They:

were your spouse or common-law partner on December 31, 2024
were a resident of Canada throughout the year
weren’t a full-time student enrolled at a designated institution for more than 13 weeks during the year, unless they had an eligible dependant at the end of the year
weren’t confined to a prison or similar institution for 90 days or more in 2024 and
weren’t an officer or servant in another country such as a diplomat, or as a family member or employee of such a person at any time during the year

What is adjusted family net income?

Your adjusted family net income is your and your spouse's or common-law partner's income from all sources:

Plus the tax-exempt portion of all income you earned or received on a reserve
Plus the total amount of universal child care benefit (UCCB) repayment and registered disability savings plan (RDSP) repayments
Minus any UCCB and RDSP income received and any deductions for the income or an allowance received as an emergency volunteer

Does my income level exclude me from receiving the CWB?

As previously mentioned, different regions in Canada have different income thresholds for those looking to claim the CWB. Refer to the Canada Revenue Agency (CRA)’s website to see if your income is within that threshold based on your province or territory of residence.

When claiming this credit, there are a few things to keep in mind:

Only you or your spouse or common-law partner can claim this credit. If you’re both eligible, you’ll need to decide which of you will claim the CWB.
If one of you applies for and receives the Canada Workers Benefit Advance, that person must also claim the CWB.

If you or your spouse has an eligible dependant, one of you can claim the CWB on their behalf.

Disability supplement

If you’re eligible for both the CWB and the disability amount, you might also be able to claim an annual disability supplement. To be eligible for the disability supplement:

your working income must be over $1,150 and
the CRA must have an approved T2201: Disability Tax Certificate on file for you

If you or your spouse claims the disability amount, that person must also claim the CWB.

Where do I enter this?

If you’re eligible for the CWB, H&R Block’s tax software will automatically calculate your credit amount. However, you’ll need to confirm if you want to claim the CWB amount and, if applicable, the CWB disability supplement. If you’re filing a coupled return with your spouse or common-law partner, you’ll need to also tell us which one of you wants to claim the CWB amount.

You can find your CWB-related questions on the Final Review page under the Wrap-Up tab.